Search Results - subject:"multinationals and exporters"

Transfer pricing rules, OECD guidelines, and market distortions

Behrens, Kristian; Peralta, Susana; Picard, Pierre M. - Centre de Recherche en Économie Appliquée (CREA), … - 2010

We study the impact of transfer pricing rules on sales prices, firms' organizational structure, and consumers' utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries. Firms can either become multinationals, i.e., they serve...

Persistent link: https://www.econbiz.de/10008765967

Transfer pricing rules, OECD guidelines, and market distortions

BEHRENS, Kristian; PERALTA, Susana; PICARD, Pierre - Center for Operations Research and Econometrics (CORE), … - 2009

, multinationals and exporters, organizational choice, arm's length principle. JEL Classification: F12, H25, H26, H87, L14 … on multinationals’ and exporters’ mark-ups, respectively. For example, the weight on multinationals’ mark-ups is equal to … multinationals and exporters are taxed at the same rate there, taxation is irrelevant to their choice which is only driven by the …

Persistent link: https://www.econbiz.de/10008550192

Transfer Pricing Rules, OECD Guidelines, and Market Distortions

Behrens, Kristian; Peralta, Susana; Picard, Pierre M. - Centre Interuniversitaire sur le Risque, les Politiques … - 2009

We study the impact of transfer pricing rules on sales prices, firms’ organizational structure, and consumers’ utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries. Firms can either become multinationals, i.e., they...

Persistent link: https://www.econbiz.de/10008477211