Transfer Pricing and Partial Tax Harmonization

This paper investigates regulation on corporate income taxation with multinationals and transfer pricing. We recommend full cooperation within the EU if profit shifting costs are sufficiently low and cannot be influenced to a large extend. Otherwise, high profit shifting costs or the potential to significantly influence them imply that partial cooperation is beneficial for all member states

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Year of publication:	[2021]
Authors:	Eggert, Wolfgang ; Goerdt, Gideon ; Heitzmann, Sebastian
Publisher:	[S.l.] : SSRN
Subject:	Verrechnungspreis \| Transfer pricing \| Steuerharmonisierung \| Tax harmonization \| Unternehmensbesteuerung \| Corporate taxation \| Theorie \| Theory \| Multinationales Unternehmen \| Transnational corporation \| EU-Staaten \| EU countries

Extent:	1 Online-Ressource (23 p)
Series:	CESifo Working Paper Series ; No. 6875
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 12, 2018 erstellt
Other identifiers:	10.2139/ssrn.3155059 [DOI]
Classification:	F21 - International Investment; Long-Term Capital Movements ; H21 - Efficiency; Optimal Taxation ; H26 - Tax Evasion
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013315434