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Complying with rules of origin and transfer pricing

Abe, Kenzō; Hayakawa, Kazunobu; Yang, Chihhai - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592411

Tax-motivated transfer pricing and country-by-country reporting : evidence from Japanese customs data

Hasegawa, Makoto; Suzuki, Takafumi; Kawakubo, Takafumi; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591415

Transfer price documentation rules and multinational firm behavior : evidence from France

Laudage, Sabine; Riedel, Nadine; Schmidt, Katharina; … - 2026

In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The objective of these rules is to limit opportunities for strategic trade mis-pricing...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607696

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Transfer Price Documentation Rules and Multinational Firm Behavior - Evidence from France

Laudage, Sabine; Riedel, Nadine; Strohmaier, Kristina - 2023

Book / Working Paper

Transfer Price Documentation Rules and Multinational Firm Behavior - Evidence from France

Laudage, Sabine; Riedel, Nadine; Strohmaier, Kristina - 2023

Book / Working Paper

Gaming the threshold : size-dependent tax policy and domestic profit shifting

Athiphat Muthitacharoen; Archawa Paweenawat; Krislert … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015624511

Transfer pricing regulation and tax revenue performance in Ghana's petroleum sector : the role of GRA enforcement

Abdulrahman, Nuhu Alhassan; Bunyaminu, Alhassan; … - 2026

This study examines the impact of transfer pricing regulations on petroleum tax revenue using the enforcement role of the Ghana Revenue Authority (GRA). Utilizing data from Ghanaian firms spanning 2002 to 2023 from reliable institutional sources including the GRA, PIAC, World Bank, and the U.S....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626432

Attractive target for tax avoidance : trade liberalization and entry mode

Okoshi, Hirofumi - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330677

Implementation of advance pricing agreements : the case for low- and lower- middle-income countries

Ongore, Mary; Musibi, Prisca - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015423488

Residual profit splitting : a theory-based approach to tax multinationals

Richter, Wolfram F. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466894

Playing easy or playing hard to get : when and how to attract FDI

Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015471122

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Playing easy or playing hard to get : when and how to attract FDI

Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm - 2020

Book / Working Paper

Playing easy or playing hard to get : when and how to attract FDI

Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm - 2020

Book / Working Paper

Transfer pricing and investment - how OECD transfer pricing rules affect investment decisions

Nielsen, Søren Bo; Schindler, Dirk; Schjelderup, Guttorm - 2025

We study how the OECD transfer pricing guidelines aimed at curbing tax-motivated transfer pricing practices affect investment incentives. Our theoretical model integrates the different OECD's transfer pricing methods into the tax planning cost function of an MNC to evaluate how the choice of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402021

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Transfer pricing and investment : how OECD transfer pricing rules affect investment decisions

Nielsen, Søren Bo; Schindler, Dirk; Schjelderup, Guttorm - 2025

Book / Working Paper

Compliance with Base Erosion and Profit Shifting Action 13 : insights from tax consultants and tax officials

Roggeman, Annelies; Aro-Sati, Leila; Verleyen, Isabelle - 2025

To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of information with tax authorities....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410546

Conceptualising the behaviour of MNEs, tax authorities and tax consultants in respect of transfer pricing practices : a three-layer analysis

Wealth, Eukeria; Smulders, Sharon A.; Mpofu, Favourate Y. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435868

Transfer pricing audit challenges and dispute resolution effectiveness in developing countries with specific focus on Zimbabwe

Sebele-Mpofu, Favourate Yelesedzani; Mashiri, Eukeria; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015436084

Tax us, if you can : a game theoretic approach to the European Union's political impasse on a new corporate tax system

Vicente, Joana Andrade - 2025

In this paper we theoretically analyse the European Union's ongoing political impasse regarding the choice of a single method to allocate multinational enterprises' profits across countries and we find that this strategic situation resembles a coordination game with distributional consequences....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015492222

Corporate income tax differential and subsidiaries' profitability in Morocco : profit-shifting evidence from a pseudo-ordinary least squares framework

Rachidi, Mohamed; El Moudden, Abdeslam - 2025

This study provides empirical evidence of tax-induced profit-shifting by multinational corporations (MNCs) operating in Morocco, an underexplored developing country context characterized by notable tax arbitrage potential. Using a micro-level panel dataset of foreign-owned subsidiaries from 2014...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015590831

Ghana and international tax standards : a cautionary tale?

Agyiri, Isaac Danso - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015574460

Taxing choices : reconciling global international tax standards with Pakistan's domestic tax realities

Rasheed, Muzammal - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015574462

Implementation of international tax standards in Zambia

Munyandi, Kennedy - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015574487

Evaluating Kenya's experience with international tax standards : adoption, suitability, and effectiveness

Ogembo, Daisy - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015575356

Tax havens and cross-border licensing with transfer pricing regulation

Choi, Jay Pil; Ishikawa, Jota; Okoshi, Hirofumi - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056369

Rationalizing formula apportionment

Becker, Johannes - 2024

Many federal tax systems employ formula apportionment to allocate the taxable profits of large businesses to the federal subunits, where the subunits' specific tax rates are then applied. The formulas - such as the one recently proposed by the EU Commission and the one agreed upon by the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014632348

Pillar One - Amount B : Inclusive Framework on BEPS

2024

As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014568480

Determining the Price of Minerals : A Transfer Pricing Framework for Lithium

2024

In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as lithium, which is primarily used for battery production. The schedule presented in this report applies the mineral pricing...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015082293

Leveling the playing field : constraints on multinational profit shifting and the performance of national firms

Gauß, P.; Kortenhaus, M.; Riedel, Nadine; Simmler, Martin - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015075541

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Leveling the playing field : constraints on multinational profit shifting and the performance of national firms

Gauß, Patrick; Kortenhaus, Michael; Riedel, Nadine; … - 2022

Book / Working Paper

On the effects of anti-profit shifting regulations : a developing country perspective

Laudage, Sabine; Riedel, Nadine; Strohmaier, Kristina - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015075588

Negotiation for transfer prices under the arm's length principle

Okoshi, Hirofumi - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014483505

On the dynamics between local and international tax planning in multinational corporations

Beuselinck, Christof; Pierk, Jochen - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015127486

The factor of war as a threat to sustainable development and a challenge for corporate social responsibility

Korol, Svitlana; Sobchuk, Olena; Bielova, Olena; … - 2024

The purpose of the study is to analyze the practice of involving multinational companies in achieving the Sustainable Development Goals (SDGs), in general, and the response to SDG 16 "Peace, Justice and Strong Institutions". The research methodology involves a comparative analysis of the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015188487

Tax motivated vertical FDI and transfer pricing

Sandonís, Joel; Yermukanova, Binur - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015189534

Unveiling the variation in corporate tax base distribution under the formulary apportionment

Mlčúchová, Markéta - 2024

This paper reflects the tabled novel framework for corporate taxation in the European Union, founded on the Formulary Apportionment methodology and envisaged inclusion of intangible assets in the allocation formula. The objective is to simulate the variation between the currently used Separate...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015190409

Profit shifting by multinational corporations : evidence from transaction-level data in Nigeria

Gabanatlhong, Bathusi; Garcia-Bernardo, Javier; Iyika, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191330

Determinants of tax complexity in tax regulations and tax procedures : evidence from a developing country

Schipp, Adrian; Siahaan, Fernando; Sureth-Sloane, Caren - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197905

A study of cross-border profit shifting channels : evidence from Australia

Tran, Alfred V.; Xu, Wanmeng - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014540217

U.S. multinational corporations' income shifting incentives and share repurchases : evidence across differential taxation systems

Eulaiwi, Baban; Alghamdi, Fatmah Saeed; Al-Hadi, Ahmed; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014545334

Transfer (mis)pricing of multinational enterprises : evidence from Finland

Viertola, Marika - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014581501

Reconsidering formulary apportionment in the post-BEPS era

Wang, Jie - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015610268

Decade of reflections on the first OECD BEPS program : salvation or condemnation for financial transactions?

Druga, Martin; Zvonarjova, Maria - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015635148

Fremdvergleich bei internationalen Verrechnungspreisen : internationale steuerliche Würdigung, Analyse und Perspektive

2026 - 1. Auflage

Der Fremdvergleich ist einer der zentralen Grundsätze im internationalen Steuerrecht und bei der Festlegung von konzerninternen Verrechnungspreisen. Das Buch ist eine kritische Analyse der betriebswirtschaftlichen, steuerrechtlichen, verfahrensrechtlichen und praktischen Anwendung des...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015554194

Profit Regulation and Strategic Transfer Pricing by Vertically Integrated Firms : Evidence from Health Care

Kakani, Pragya; Yde, Eric; Kanter, Genevieve; Frank, … - 2026

We provide evidence of strategic transfer pricing by vertically integrated health care firms in response to insurer profit regulations. Insurers increased prices at vertically integrated pharmacies by 9.5% following the introduction of caps on insurer profits in Medicare Part D. We detect larger...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639364

Diffusion of OECD transfer pricing regulations in Eastern Africa : agency and compliance in governing profit-shifting behaviour

Vet, Cassandra - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014249989

Transfer Prices in the System of Agro-Industrial Cluster Formation and Agro-Food Development

Rymanova, Lyudmila - 2023

The study considers transfer pricing in the system of formation of agro-product clusters. The system of transfer pricing in the formation of agro-product clusters for the development of the agro-food sphere actualized the model that accelerates the investment development of agricultural...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014256470

On the Effects of Transfer Pricing Regulations : A Developing Country Perspective

Laudage Teles, Sabine; Riedel, Nadine; Strohmaier, Kristina - 2023

Multinational profit shifting by mis-pricing of intra-firm trade is a major concern for less developed countries (LDCs). Many have enacted transfer pricing rules in order to constrain this type of tax avoidance behavior. Yet, not much is known on the rules' fiscal and economic effects. We offer...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014259567

Airline Alliance Transfer Price Bargaining Strategy

Teng, Lan - 2023

Members of marketing airline alliance on one hand cooperatively booking seats from the operating airline, and on the other hand compete with each other in the market. Two types of bargaining process including representative based and agent based cooperative bargaining are respectively modeled...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014262089

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014336330

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The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

The Race between Tax Enforcement and Tax Planning : Evidence from a Natural Experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

Transfer Pricing Documentation Methods in Nigeria : A Critique of the Prime Plastichem Case Against International Best Practices

Olika, Daniel - 2023

The quest to ensure that the tax planning activities (e.g., shifting profits through transfer mispricing) of multinational enterprises operating in Nigeria do not erode the country’s domestic base has led to the enactment and enforcement of the Transfer Pricing (TP) Regulation, 2018 in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353901

Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low Income Countries : The Case of Ethiopia

Tilahun, Nathanael; Yihdego, Abebe Gebrehiwot - 2023

Much international technical assistance is directed towards increasing the capacity of tax authorities in low-income countries to understand and effectively implement the OECD Transfer Pricing Guidelines, and thus retain their fair share of revenue from the transnational economic transactions of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014356783

Transferové oceňovanie úverov a pǒžičiek v Českej a Slovenskej Republike

Ištok, Michal - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014489011

The role of economic analysis in resolving uncertainties in the source concept and the arm's length principle

Killaly, Jim - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014433483

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The Role of Economic Analysis in Resolving Uncertainties in the Source Concept and the Arm's Length Principle

Killaly, James (Jim) - 2023

Book / Working Paper

Determining the Price of Minerals : Application to Bauxite

2023

In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as bauxite, which is ultimately used in the aluminum value chain. The schedule presented in this report applies the mineral...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014491531

Determining the Price of Minerals : A Transfer Pricing Framework

2023

In the mining sector, government revenue is typically generated by levying royalties and income taxes on the value of the mineral extracted. However, due to the frequency and scale of related party transactions, the potential risk to tax revenues posed by transfer pricing non-compliance can be...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014491590