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 Working Paper.

WarningThere is a more recent version of this item available.
[img]
Preview
PDF
Download (259kB) | Preview

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: 07 Dec 2018 13:16
URI: http://eureka.sbs.ox.ac.uk/id/eprint/3278

Available Versions of this Item

View statistics

Actions (login required)

Edit View Edit View