Transfer pricing under an origin based VAT system

Bernd Genser () and Günther Schulze

No 271, Discussion Papers, Series II from University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"

Abstract: This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends to reduce the transfer pricing incentive and thus should remove one of the last major objections against the adoption of an origin-based VAT system in the EU.

Keywords: International taxation; transfer pricing; value-added taxation (search for similar items in EconPapers)
JEL-codes: F15 H21 H26 H87 (search for similar items in EconPapers)
Date: 1995
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:kondp2:271

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