Transfer Pricing Policy and the Intensity of Tax Rate Competition

This note provides a novel argument why countries may have incentives to allow for some profit shifting to low-tax jurisdictions. The reason is that a tightening of transfer pricing policies by high-tax countries may lead to more aggressive tax rate competition by low-tax countries.

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Year of publication:	2012-10
Authors:	Becker, Johannes ; Fuest, Clemens

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Type of publication:	Article
Language:	English
Notes:	Becker, Johannes and Fuest, Clemens (2012) Transfer Pricing Policy and the Intensity of Tax Rate Competition. Economics Letters, 117 (1). pp. 146-148.
Other identifiers:	10.1016/j.econlet.2012.04.061 [DOI]
Source:	BASE

Persistent link: https://www.econbiz.de/10011425645