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- W3163430032 abstract "Large multinational companies are regularly suspected of using transfer pricing of intangiblesto shift profits from high- to low-tax jurisdictions. We study the optimal transferprices while endogenizing the location choice of intangibles and considering spillovers. Inline with the initial intuition, we find that multinationals locate their intangibles in low-taxjurisdictions and deploy royalty flows to minimize tax payments. However, if multinationalsface a trade-off between tax minimization and efficient spillover internalization, theso-called home bias might occur. Then, for a large spillover, the intangible is optimallylocated in the high-tax domestic country. This leads to less severe investment distortionsbecause the spillover is internalized. In addition, the model predicts that curtailing profitshifting possibilities can either harm or facilitate multinationals' overall investments. Thisdepends heavily on unobservable factors such as the underlying accounting system. Therefore,our analysis highlights challenges for the anti-avoidance legislation of governments." @default.
- W3163430032 created "2021-05-24" @default.
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- W3163430032 date "2018-12-01" @default.
- W3163430032 modified "2023-09-26" @default.
- W3163430032 title "Transfer Pricing and Location Choice of IntangiblesSpillover and Tax Avoidance throughProfit Shifting" @default.
- W3163430032 hasPublicationYear "2018" @default.
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