Arbeitspapier
Tariff-induced transfer pricing and the CCCTB
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: UCD Centre for Economic Research Working Paper Series ; No. WP13/14
- Klassifikation
-
Wirtschaft
Remittances
Financial Aspects of Economic Integration
Business Taxes and Subsidies including sales and value-added (VAT)
International Fiscal Issues; International Public Goods
- Thema
-
Common Consolidated Corporate Tax Base
Vertical FDI
Formula Apportionment
Transfer Pricing
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Davies, Ronald B.
- Ereignis
-
Veröffentlichung
- (wer)
-
University College Dublin, UCD School of Economics
- (wo)
-
Dublin
- (wann)
-
2013
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:46 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Davies, Ronald B.
- University College Dublin, UCD School of Economics
Entstanden
- 2013
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