Trade, Multinationals and Transfer Pricing Regulations

Guttorm Schjelderup, Alfons J. Weichenrieder and Alfons Weichenrieder
Authors registered in the RePEc Author Service: Alfons J. Weichenrieder

No 152, CESifo Working Paper Series from CESifo

Abstract: Recent years have seen the introduction of profit comparisons by national tax authorities to cope with multinationals' profit shifting activities. The paper argues that a country which 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.

Date: 1998
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Journal Article: Trade, Multinationals, and Transfer Pricing Regulations (1999)
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