At a Cost: The Real Effects of Transfer Pricing Regulations
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Economics, Econometrics and Finance,General Business, Management and Accounting
Link
http://link.springer.com/content/pdf/10.1057/s41308-019-00105-0.pdf
Reference58 articles.
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2. Andrews, D., C. Criscuolo, and P. Gal. 2015. Frontier Firms, Technology Diffusion and Public Policy. London: OECD Publishing.
3. Becker, Johannes, and Clemens Fuest. 2012. Transfer Pricing Policy and the Intensity of Tax Rate Competition. Economics Letters 117(1): 146–148.
4. Beer, Sebastian, and Jan Loeprick. 2015. Profit Shifting: Drivers of Transfer (Mis)pricing and the Potential of Countermeasures. International Tax and Public Finance 22(3): 426–451.
5. Beer, Sebastian, Ruud A. De Mooij, and Li Liu. 2018. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes and Blindspots. Journal of Economic Surveys. https://doi.org/10.1111/joes.12305.
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