Eggert, Wolfgang Goerdt, Gideon Heitzmann, Sebastian Felix
CESifo Working Paper 6875
This paper investigates regulation on corporate income taxation with multinationals and transfer pricing. We recommend full cooperation within the EU if profit shifting costs are sufficiently low and cannot be influenced to a large extend. Otherwise, high profit shifting costs or the potential to significantly influence them imply that partial cooperation is beneficial for all member states.
tax harmonization transfer pricing multinational profit shifting