The impact of transfer pricing laws on import mis-pricing – Evidence from Denmark

Bodo Knoll, Sanne Kruse-Becher and Nadine Riedel

Economics Letters, 2023, vol. 233, issue C

Abstract: Many countries have recently introduced transfer pricing regulations to constrain multinational profit shifting from high-tax to lower-tax affiliates through strategic mis-pricing of intra-firm trade. We rely on rich administrative firm-level trade data for Denmark to show that tighter transfer pricing rules effectively reduce tax-motivated trade mis-pricing.

Keywords: Transfer pricing; Anti-shifting provisions (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:233:y:2023:i:c:s0165176523003865

DOI: 10.1016/j.econlet.2023.111361

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