Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/174998 
Year of Publication: 
2018
Series/Report no.: 
CESifo Working Paper No. 6875
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
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.
Subjects: 
tax harmonization
transfer pricing
multinational
profit shifting
JEL: 
F21
H21
H26
Document Type: 
Working Paper
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