Trade, Multinationals, and Transfer Pricing Regulations

Guttorm Schjelderup and Alfons Weichenrieder

Canadian Journal of Economics, 1999, vol. 32, issue 3, 817-844

Abstract: Recent years have seen the introduction of profit comparisons by national tax authorities to cope with multinationals' profit shifting activities. The authors argue that a country that switches from price-related transfer pricing rules to profit-related measures can reduce imports without changing firms' transfer prices. The trade effect makes the change of transfer pricing rules a potential instrument of protectionism and strategic trade policy.

JEL-codes: F23 H87 (search for similar items in EconPapers)
Date: 1999
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Citations: View citations in EconPapers (23)

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