Transfer Pricing Policy and the Intensity of Tax Rate Competition

Becker, Johannes and Fuest, Clemens (2012) Transfer Pricing Policy and the Intensity of Tax Rate Competition. Centre for Business Taxation WP 09/30.

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Abstract

This note provides a novel argument why countries may have incentives to allow for some profit shifting to low-tax jurisdictions. The reason is that a tightening of transfer pricing policies by high tax countries leads to more aggressive tax rate competition by low tax countries.

Item Type: Other Working Paper
Keywords: Corporate Taxation, Profit Shifting, Tax Competition
Centre: Oxford University Centre for Business Taxation > CBT Working Papers
Date Deposited: 26 Apr 2012 15:52
Last Modified: 15 Oct 2015 02:18
URI: http://eureka.sbs.ox.ac.uk/id/eprint/3278

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