Transfer pricing under an origin based VAT system

Bernd Genser; Günther G. Schulze

This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends to reduce the transfer pricing incentive and thus should remove one of the last major objections against the adoption of an origin-based VAT system in the EU.

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Year of publication:	1995
Authors:	Genser, Bernd ; Schulze, Günther G.
Publisher:	Konstanz
Subject:	International taxation \| transfer pricing \| value-added taxation \| Verrechnungspreis \| Transfer pricing \| Umsatzsteuer \| Sales tax \| Multinationales Unternehmen \| Transnational corporation \| Doppelbesteuerung \| Double taxation \| Internationales Steuerrecht \| International tax law \| Unternehmensbesteuerung \| Corporate taxation \| Theorie \| Theory

Extent:	16 S. graph. Darst. 30 cm
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	English
Notes:	Literaturverz. S. 12 - 13 Systemvoraussetzungen: Acrobat Reader
Other identifiers:	hdl:10419/101458 [Handle]
Classification:	H21 - Efficiency; Optimal Taxation ; H26 - Tax Evasion ; H87 - International Fiscal Issues ; F15 - Economic Integration ; Finanzwissenschaft ; Betriebswirtschaftliche Steuerlehre, Betriebliches Prüfungswesen
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10009708589