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180614 ||| eng |
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|a 9781484347539
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|a Mooij, Ruud A.
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|a At A Cost: the Real Effects of Transfer Pricing Regulations
|c Ruud A. Mooij, Li Liu
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2018
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| 300 |
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|a 36 pages
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| 651 |
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4 |
|a Bosnia and Herzegovina
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Taxes
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| 653 |
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|a Multinationals
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| 653 |
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|a Multinational Firms
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Corporate Finance
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| 653 |
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|a International Taxation
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| 653 |
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|a International Fiscal Issues
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| 653 |
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|a Corporations
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| 653 |
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|a International business enterprises
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| 653 |
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|a International Business
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| 653 |
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|a International Public Goods
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| 653 |
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|a Transfer pricing
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| 653 |
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|a Double taxation
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| 653 |
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|a Corporate & business tax
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| 653 |
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|a Transnational corporations
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| 653 |
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|a Corporate income tax
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| 653 |
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|a Taxation
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| 653 |
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|a Economic sectors
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| 653 |
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|a Thin capitalization rules
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 653 |
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|a Corporate Taxation
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| 653 |
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|a Transfer pricing rules
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| 700 |
1 |
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|a Liu, Li
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| 041 |
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|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
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|a IMF Working Papers
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| 028 |
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|a 10.5089/9781484347539.001
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| 856 |
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|u https://elibrary.imf.org/view/journals/001/2018/069/001.2018.issue-069-en.xml?cid=45734-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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| 520 |
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|a Unilateral adoption of transfer pricing regulations may have a negative impact on real investment by multinational corporations (MNCs). This paper uses a quasi-experimental research design, exploiting unique panel data on domestic and multinational companies in 27 countries during 2006-2014, to find that MNC affiliates reduce their investment by over 11 percent following the introduction of transfer pricing regulations. There is no significant reduction in total investment by the MNC group, suggesting that these investments are most likely shifted to affiliates in other countries. The impact of transfer pricing regulations corresponds to an increase in the ``TPR-adjusted' corporate tax rate by almost one quarter
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