More on the profit shifting costs function. Analysis of the literature and other modelling approaches
Author:
Affiliation:
1. National School of Business and Management (ENCG) Ibn Tofail University, Kenitra, Morocco
Funder
research
Publisher
Informa UK Limited
Subject
Economics and Econometrics,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/23322039.2023.2181603
Reference56 articles.
1. How Starbucks lost its social license-And paid £20 million to get it back;Allison C.;Tax Notes International,2013
2. How large is the corporate tax base erosion and profit shifting? A general equilibrium approach
3. Transfer pricing policy and the intensity of tax rate competition
4. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots;Beer S.;CESifo Working Paper,2018
5. Transfer Pricing by U.S.-Based Multinational Firms
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