. inconsistency) under asymmetric information. Though tax transfer pricing harmonization is considered a promising instrument to fight … inconsistency. Surprisingly, we identify conditions under which low-tax countries benefit from consistency while high-tax countries … benefit from inconsistency. This explains how the strategic interaction of taxpayer and tax authorities under firm …

. inconsistency) under asymmetric information. Though tax transfer pricing harmonization is considered a promising instrument to fight … inconsistency. Surprisingly, we identify conditions under which low-tax countries benefit from consistency while high-tax countries … benefit from inconsistency. This explains how the strategic interaction of taxpayer and tax authorities under firm …