The effects of transfer pricing regulations on multinational income shifting

Ji Seon Yoo

Asia-Pacific Journal of Accounting & Economics, 2022, vol. 29, issue 3, 692-714

Abstract: This study examines the effectiveness of transfer pricing regulations on income shifting. The results indicate that domestic (foreign) transfer pricing regulations reduce the tax and non-tax motivations of affiliates to shift income out of (into) their home country. The study further identifies that regulations restrict the income-shifting behavior of small multinational affiliates to a greater extent than that of larger multinational affiliates. The results confirm that aggressive income-shifting activities are generally conducted by large multinational corporations, which are capable of exploiting sophisticated tax planning using legitimate tax loopholes.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:taf:raaexx:v:29:y:2022:i:3:p:692-714

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DOI: 10.1080/16081625.2020.1741277

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Asia-Pacific Journal of Accounting & Economics is currently edited by Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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