Transfer Pricing of Intangible Assets: Evidence from Patent Data

Jesse LaBelle and Ana Maria Santacreu

On the Economy from Federal Reserve Bank of St. Louis

Abstract: To reduce their tax exposure, multinationals may seek to shift profits to countries with lower tax rates. Do patents play a role in this strategy?

Keywords: patents; corporate taxes; multinational corporations (search for similar items in EconPapers)
Date: 2022-08-09
New Economics Papers: this item is included in nep-acc, nep-int and nep-ipr
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Persistent link: https://EconPapers.repec.org/RePEc:fip:l00001:94643

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