At A Cost: the Real Effects of Transfer Pricing Regulations
March 23, 2018
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Format: Chicago
Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Corporate income tax, Economic sectors, Taxes, Thin capitalization rules, Transfer pricing, Transfer pricing rules, Transnational corporations
Keywords: Company group, Corporate income tax, Corporate tax policy, Cost of capital, Foreign direct investment, Global, Gross investment, Investment response, MNC group, MNC investment, Multinational firms, Parent company, Profit shifting, Ratio variable, Tax rate, Thin capitalization rules, Transfer pricing, Transfer pricing rules, Transnational corporations, WP
Publication Details
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Pages:
36
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Volume:
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DOI:
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Issue:
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Series:
Working Paper No. 2018/069
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Stock No:
WPIEA2018069
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ISBN:
9781484347539
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ISSN:
1018-5941
