Add to ORKGThis note proposes the segregation of independent endogenous and exogenous components of tax penalty probability to introduce a formal demonstration that enforcement and tax penalties are negatively related with income shifting
This paper introduces heterogeneous profit shifting costs induced by corrupt tax officials to the an...
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two ...
The predominant model of tax induced transfer pricing is based on the assumption that profit shiftin...
This paper analyzes the optimal level of transfer pricing manipulation when the expected tax penalty...
This paper analyzes the optimal level of transfer pricing manipulation when the expected tax penalty...
This note provides a novel argument why countries may have incentives to allow for some profit shift...
The Article presents information on the abuse of transfer pricing by multinational enterprises and t...
The predominant model of tax induced transfer pricing is based on the assumption that profit shiftin...
This paper investigates how concealment costs of transfer pricing and the prob- ability of detectio...
We set up a symmetric two-country model with two multinationals competing on the quantities and pos...
This study investigated the effects of government regulations and incentives on the setting of trans...
We review and extend the core literature on international transfer price manipulation to avoid or ev...
This paper investigates how concealment costs of transfer pricing and the prob- ability of detection...
This paper analyses the characteristics of transfer pricing systems across countries, in order to id...
This paper investigates how concealment costs of transfer pricing and the prob- ability of detectio...
This paper introduces heterogeneous profit shifting costs induced by corrupt tax officials to the an...
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two ...
The predominant model of tax induced transfer pricing is based on the assumption that profit shiftin...
This paper analyzes the optimal level of transfer pricing manipulation when the expected tax penalty...
This paper analyzes the optimal level of transfer pricing manipulation when the expected tax penalty...
This note provides a novel argument why countries may have incentives to allow for some profit shift...
The Article presents information on the abuse of transfer pricing by multinational enterprises and t...
The predominant model of tax induced transfer pricing is based on the assumption that profit shiftin...
This paper investigates how concealment costs of transfer pricing and the prob- ability of detectio...
We set up a symmetric two-country model with two multinationals competing on the quantities and pos...
This study investigated the effects of government regulations and incentives on the setting of trans...
We review and extend the core literature on international transfer price manipulation to avoid or ev...
This paper investigates how concealment costs of transfer pricing and the prob- ability of detection...
This paper analyses the characteristics of transfer pricing systems across countries, in order to id...
This paper investigates how concealment costs of transfer pricing and the prob- ability of detectio...
This paper introduces heterogeneous profit shifting costs induced by corrupt tax officials to the an...
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two ...
The predominant model of tax induced transfer pricing is based on the assumption that profit shiftin...