Transfer Pricing and Partial Tax Harmonization

Wolfgang Eggert, Gideon Goerdt and Sebastian Felix Heitzmann

No 6875, CESifo Working Paper Series from CESifo

Abstract: This paper investigates regulation on corporate income taxation with multinationals and transfer pricing. We recommend full cooperation within the EU if profit shifting costs are sufficiently low and cannot be influenced to a large extend. Otherwise, high profit shifting costs or the potential to significantly influence them imply that partial cooperation is beneficial for all member states.

Keywords: tax harmonization; transfer pricing; multinational; profit shifting (search for similar items in EconPapers)
JEL-codes: F21 H21 H26 (search for similar items in EconPapers)
Date: 2018
New Economics Papers: this item is included in nep-acc, nep-pub and nep-reg
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.cesifo.org/DocDL/cesifo1_wp6875.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_6875

Access Statistics for this paper

More papers in CESifo Working Paper Series from CESifo Contact information at EDIRC.
Bibliographic data for series maintained by Klaus Wohlrabe ().