Arbeitspapier
Tariff elimination versus tax avoidance: Free trade agreements and transfer pricing
This study explores the new roles of rules of origin (ROO) when multinational enterprises (MNEs) manipulate their transfer prices to avoid a high corporate tax. ROO of a free trade agreement (FTA) require exporters to identify the origin of exports to be eligible for a preferential tariff rate. The results suggest that a value-added criterion of ROO restricts MNEs' abusive transfer pricing. Interestingly, an FTA with ROO can induce MNEs to shift profits from a low-tax country to a high-tax country. Because ROO augment tax revenues inside FTA countries, they can transform a welfare-reducing FTA into a welfare-improving FTA.
- Sprache
-
Englisch
- Erschienen in
-
Series: Munich Discussion Paper ; No. 2020-1
- Klassifikation
-
Wirtschaft
Trade Policy; International Trade Organizations
Economic Integration
Multinational Firms; International Business
Tax Evasion and Avoidance
- Thema
-
Rules of origin
Free trade agreement
Transfer pricing
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Mukunoki, Hiroshi
Okoshi, Hirofumi
- Ereignis
-
Veröffentlichung
- (wer)
-
Ludwig-Maximilians-Universität München, Volkswirtschaftliche Fakultät
- (wo)
-
München
- (wann)
-
2020
- DOI
-
doi:10.5282/ubm/epub.71608
- Handle
- URN
-
urn:nbn:de:bvb:19-epub-71608-6
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Arbeitspapier
Beteiligte
- Mukunoki, Hiroshi
- Okoshi, Hirofumi
- Ludwig-Maximilians-Universität München, Volkswirtschaftliche Fakultät
Entstanden
- 2020
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