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Tariff-induced transfer pricing and the CCCTB
Author(s)
Date Issued
2013-09
Date Available
2013-10-23T08:24:43Z
Abstract
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.
Sponsorship
Not applicable
Type of Material
Working Paper
Publisher
University College Dublin. School of Economics
Series
UCD Centre for Economic Research Working Paper Series
WP13/14
Web versions
Language
English
Status of Item
Not peer reviewed
This item is made available under a Creative Commons License
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