Transfer Pricing and Partial Tax Harmonization
Gideon Goerdt and
Sebastian Felix Heitzmann
No 6875, CESifo Working Paper Series from CESifo Group Munich
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)
New Economics Papers: this item is included in nep-acc, nep-pub and nep-reg
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_6875
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