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- W2269556579 abstract "Multinational corporations can shift income into low-tax countries through transfer pricing and debt financing. While developed countries use thin capitalization rules to limit the extent to which a subsidiary can be financed with debt finance, developing countries tend not to do so. In this paper, we analyze the effect on FDI and host country welfare of thin capitalization rules when multinationals can also shift income via transfer prices. We show that while permissive thin capitalization limits may be needed to attract FDI, in developing countries this necessary amount of debt financing facilitates more aggressive transfer pricing and results in lower host country welfare." @default.
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- W2269556579 date "2014-03-20" @default.
- W2269556579 modified "2023-09-23" @default.
- W2269556579 title "Foreign Direct Investment, Tax Havens, and Multinationals" @default.
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