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• W3044897858 startingPage "103367" @default.
• W3044897858 abstract "The paper analyzes multinational enterprises' incentives to manipulate internal transfer prices to take advantage of tax differences across countries, and implications of transfer-pricing regulations as a countermeasure against such profit shifting. We find that tax-motivated foreign direct investment (FDI) may entail inefficient internal production but may benefit consumers. Thus, encouraging transfer-pricing behavior to some extent can enhance social welfare. Furthermore, we consider tax competition between two countries to explore its interplay with transfer-pricing regulations. We show that the FDI source country will be willing to set a higher tax rate and tolerate some profit shifting to a tax haven country if the regulation is tight enough. We also indicate a novel mechanism through which it is the larger country that undertakes tax-motivated FDI, the pattern we often observe in reality." @default.
• W3044897858 created "2020-07-29" @default.
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• W3044897858 date "2020-11-01" @default.
• W3044897858 modified "2023-10-16" @default.
• W3044897858 title "Transfer pricing regulation and tax competition" @default.
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• W3044897858 doi "https://doi.org/10.1016/j.jinteco.2020.103367" @default.
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