Options
A note on transfer pricing and the R&D intensity of Irish manufacturing
Author(s)
Date Issued
2002-11
Date Available
2009-07-21T15:08:50Z
Abstract
Ireland’s low corporation tax regime has proved especially attractive to foreign
multinational companies operating in high-tech sectors. Ireland’s increasing concentration in such sectors has facilitated the country’s rise in the international R&D rankings. On a sector by sector basis however, R&D expenditures in Ireland remain low by international standards. This has led to questions about whether the health of the country’s R&D environment matches the technological orientation of its industry, and about the commitment of the foreign sector to R&D activities in host economies such as Ireland. The present note focuses on the transfer pricing behaviour that tends to arise in a low corporation tax regime, and shows that a simple correction for transfer pricing reveals Ireland to be less of an outlier in terms of sectoral R&D expenditures than the conventional measures suggest.
Type of Material
Working Paper
Publisher
University College Dublin. School of Economics
Series
UCD Centre for Economic Research Working Paper Series
WP02/30
Subject – LCSH
Transfer pricing
International business enterprises
Research and development projects--Ireland
Language
English
Status of Item
Not peer reviewed
This item is made available under a Creative Commons License
File(s)
Owning collection
Views
2413
Acquisition Date
Apr 17, 2024
Apr 17, 2024
Downloads
469
Last Week
2
2
Last Month
6
6
Acquisition Date
Apr 17, 2024
Apr 17, 2024