Is transfer pricing strictness deterring profit shifting within multinationals? : empirical evidence from Europe
Mário Marques and Carlos Pinho
| Year of publication: |
December 2016
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|---|---|
| Authors: | Marques, Mário ; Pinho, Carlos |
| Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 46.2016, 7, p. 703-730
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| Subject: | Profit shifting | transfer pricing | tax rate differential | anti-avoidance measures | Verrechnungspreis | Transfer pricing | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | EU-Staaten | EU countries | Steuervermeidung | Tax avoidance | Steuerwettbewerb | Tax competition | Internationales Steuerrecht | International tax law | Europa | Europe |