Transfer Pricing Rules, OECD Guidelines, and Market Distortions
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- Kristian Behrens & Susana Peralta & Pierre M. Picard, 2009. "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Cahiers de recherche 0943, CIRPEE.
- BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre, 2009. "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Discussion Papers CORE 2009067, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Kristian Behrens & Susana Peralta & Pierre M. Picard, 2010. "Transfer pricing rules, OECD guidelines, and market distortions," DEM Discussion Paper Series 10-20, Department of Economics at the University of Luxembourg.
- BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre M., 2014. "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Reprints CORE 2600, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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Citations
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Cited by:
- Hayato Kato & Hirofumi Okoshi, 2022.
"Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
- Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
- Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
- Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
- Kristian Behrens & Susana Peralt & Pierre M. Picard, 2014.
"Transfer Pricing Rules, OECD Guidelines, and Market Distortions,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(4), pages 650-680, August.
- BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre, 2009. "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Discussion Papers CORE 2009067, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Kristian Behrens & Susana Peralta & Pierre M. Picard, 2010. "Transfer pricing rules, OECD guidelines, and market distortions," DEM Discussion Paper Series 10-20, Department of Economics at the University of Luxembourg.
- Kristian Behrens & Susana Peralta & Pierre M. Picard, 2009. "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Cahiers de recherche 0943, CIRPEE.
- BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre M., 2014. "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Reprints CORE 2600, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018.
"Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing,"
The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
- Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp464, IIIS.
- Toubal, Farid & Davies, Ronald & Martin, Julien & Parenti, Mathieu, 2015. "Knocking on Tax Haven?s Door: Multinational Firms and Transfer Pricing," CEPR Discussion Papers 10844, C.E.P.R. Discussion Papers.
- Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2015. "Knocking on Tax Haven’s Door: multinational firms and transfer pricing," Working Papers 1502, Oxford University Centre for Business Taxation.
- Ronald B. Davies & Julien Martin & Mathieu Parent & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," Working Papers 2014-21, CEPII research center.
- Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," CESifo Working Paper Series 5132, CESifo.
- Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository 2013/254377, ULB -- Universite Libre de Bruxelles.
- Ronald B Davies & Julien Martin & Mathieu Parenti & Farid Touba, 2014. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers 201421, School of Economics, University College Dublin.
- Delis, Fotios & Economidou, Claire & Hasan, Iftekhar, 2022. "Democracy, Institutions, and International Profit-Shifting," MPRA Paper 111715, University Library of Munich, Germany.
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"Risk as Determinant of Income and Cross-border Pricing of Multinational Enterprises,"
Studies in Microeconomics, , vol. 1(2), pages 185-212, December.
- Stefan Lutz & Daniel Kleinfeldt, 2010. "Risk as determinant of income and cross-border pricing of multi-national enterprises," ICER Working Papers 19-2010, ICER - International Centre for Economic Research.
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- Jaime Orlando Santofimio Gamba, 2016. "Responsabilidad Del Estado Por La Actividad Judicial," Books, Universidad Externado de Colombia, Facultad de Derecho, number 847, October.
- Quint, Ansgar F. & Rudsinske, Jonas F., 2020. "International trade and tax-motivated transfer pricing," University of Göttingen Working Papers in Economics 406, University of Goettingen, Department of Economics.
- Choe, Chongwoo & Matsushima, Noriaki, 2013.
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- Amerighi, Oscar & Peralta, Susana, 2010.
"The proximity-concentration trade-off with profit shifting,"
Journal of Urban Economics, Elsevier, vol. 68(1), pages 90-101, July.
- AMERIGHI, Oscar & PERALTA, Susana, 2010. "The proximity-concentration trade-off with profit shifting," LIDAM Reprints CORE 2202, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Chongwoo Choe & Noriaki Matsushima, 2012. "The Arm’s Length Principle and Tacit Collusion," Monash Economics Working Papers 02-12, Monash University, Department of Economics.
- Jay Pil Choi & Jota Ishikawa & Hirofumi Okoshi, 2024. "Tax havens and cross-border licensing with transfer pricing regulation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 333-366, April.
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More about this item
JEL classification:
- F12 - International Economics - - Trade - - - Models of Trade with Imperfect Competition and Scale Economies; Fragmentation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
- L14 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Transactional Relationships; Contracts and Reputation
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