Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe
Author:
Publisher
Informa UK Limited
Subject
Accounting,Finance
Link
http://www.tandfonline.com/doi/pdf/10.1080/00014788.2015.1135782
Reference16 articles.
1. International taxation and multinational firm location decisions
2. Cross-border tax effects on affiliate investment—Evidence from European multinationals
3. Bernard, A., Jensen, J. and Schott, P. 2006. Transfer pricing by U.S. based multinational firms. NBER working paper 12493, National Bureau of Economic Research. doi:10.3386/w12493
4. INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA
5. The impact of thin-capitalization rules on the capital structure of multinational firms
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