The Impact of Transfer Pricing Laws on Import Mis-pricing – Evidence from Denmark

Countries around the world have, over recent years, introduced transfer pricing regulations to constrain multinational profit shifting from high-tax to lower-tax affiliates through strategic mis-pricing of intra-firm trade. In this paper, we rely on rich administrative firm-level trade data for Denmark to empirically show that tighter transfer pricing rules effectively reduce tax-motivated trade mis-pricing by multinational firms

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Year of publication:	[2023]
Authors:	Knoll, Bodo ; Kruse-Becher, Sanne ; Riedel, Nadine
Publisher:	[S.l.] : SSRN
Subject:	Dänemark \| Denmark \| Verrechnungspreis \| Transfer pricing \| Wirkungsanalyse \| Impact assessment

Extent:	1 Online-Ressource (13 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 30, 2023 erstellt
Other identifiers:	10.2139/ssrn.4433537 [DOI]
Classification:	H26 - Tax Evasion ; F23 - Multinational Firms; International Business ; F14 - Country and Industry Studies of Trade
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014344868