Laudage Teles, Sabine; Riedel, Nadine; Strohmaier, Kristina - 2023
regulations’ fiscal and real effects. Testing ground is the introduction of transfer price (TP) documentation rules in France in … 2010. Drawing on rich firm-level data, we show that affected MNEs reduced their outward profit shifting from France, while … simultaneously lowering real investments in the country. Outside of France, treated MNEs decreased their investments at low-tax (but …