Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/96270 
Autor:innen: 
Erscheinungsjahr: 
2013
Schriftenreihe/Nr.: 
UCD Centre for Economic Research Working Paper Series No. WP13/14
Verlag: 
University College Dublin, UCD School of Economics, Dublin
Zusammenfassung: 
The common consolidated corporate tax base has been suggested as a way to curb tax avoidance by allocating profits across borders via a formula. This paper demonstrates that when transfer pricing occurs both for tariff and tax minimization, that moving from separate accounting to formula apportionment can actually increase transfer pricing. This, combined with arm's length pricing regulations, can result in lower revenues for high-tax countries and lower overall revenues. This casts additional doubt over whether such a move would have its intended, revenue-enhancing effects.
Schlagwörter: 
Common Consolidated Corporate Tax Base
Vertical FDI
Formula Apportionment
Transfer Pricing
JEL: 
F24
F36
H25
H87
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
286.34 kB





Publikationen in EconStor sind urheberrechtlich geschützt.