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  1. Is consistency the panacea?
    inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
    Autor*in: Diller, Markus; Lorenz, Johannes; Schneider, Georg; Sureth, Caren
    Erschienen: 2021
    Verlag:  WU Vienna University of Economics and Business, [Vienna]

    This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We... mehr

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    Verlag (kostenfrei)

    Standort:
    Staats- und Universitätsbibliothek Bremen
    Fernleihe:
    keine Fernleihe

    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 317
    Fernleihe:
    keine Fernleihe

     

    This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the costs and benefits of two tax transfer pricing regimes (consistency vs. inconsistency) under asymmetric information. Though tax transfer pricing harmonization is considered a promising instrument to fight undesired tax avoidance, the implications are largely unclear. We find tax avoidance in equilibrium in both countries under inconsistency. Surprisingly, we identify conditions under which low-tax countries benefit from consistency while high-tax countries benefit from inconsistency. This explains how the strategic interaction of taxpayer and tax authorities under firm-level heterogeneity challenges the implementation of consistent regimes. Understanding the implications of (in)consistent transfer pricing rules is crucial when reforming transfer pricing regulations to fight tax avoidance and double taxation

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: WU international taxation research paper series ; no. 2021, 05
    Working paper series / SFB/Transregio TRR 266 Accounting for Transparency ; no. 57 (July 2021)
    Schlagworte: transfer pricing; transfer pricing inconsistency; tax avoidance; tax harmonization; strategic behavior; real effects
    Umfang: 1 Online-Ressource (circa 68 Seiten), Illustrationen
  2. Is consistency the panacea?
    inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
    Autor*in: Diller, Markus; Lorenz, Johannes; Schneider, Georg; Sureth, Caren
    Erschienen: [2021]
    Verlag:  Arbeitskreis Quantitative Steuerlehre, Berlin

    This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We... mehr

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 103
    Fernleihe:
    keine Fernleihe

     

    This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the costs and benefits of two tax transfer pricing regimes (consistency vs. inconsistency) under asymmetric information. Though tax transfer pricing harmonization is considered a promising instrument to fight undesired tax avoidance, the implications are largely unclear. We find tax avoidance in equilibrium in both countries under inconsistency. Surprisingly, we identify conditions under which low-tax countries benefit from consistency while high-tax countries benefit from inconsistency. This explains how the strategic interaction of taxpayer and tax authorities under firm-level heterogeneity challenges the implementation of consistent regimes. Understanding the implications of (in)consistent transfer pricing rules is crucial when reforming transfer pricing regulations to fight tax avoidance and double taxation.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/237733
    Schriftenreihe: Arqus discussion paper ; no. 264 (July 2021)
    Schlagworte: transfer pricing; transfer pricing inconsistency; tax avoidance; tax harmonization; strategic behavior; real effects
    Umfang: 1 Online-Ressource (circa 68 Seiten), Illustrationen