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180614 ||| eng |
| 020 |
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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 Taxes
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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 Transnational corporations
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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 income tax
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| 653 |
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|a Corporate Finance
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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
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| 653 |
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|a Economic sectors
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| 653 |
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|a Corporate Taxation
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| 653 |
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|a Thin capitalization rules
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| 653 |
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|a International business enterprises
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Transfer pricing rules
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| 653 |
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|a Multinational Firms
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| 653 |
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|a Multinationals
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| 653 |
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|a International Public Goods
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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 & business tax
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| 653 |
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|a International Taxation
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| 653 |
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|a Taxation
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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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