Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter
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More about this item
Keywords
fuzzy profit shifting; transfer pricing; tax evasion; tax enforcement; tax penalty.;All these keywords.
JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2019-01-28 (Accounting and Auditing)
- NEP-LAW-2019-01-28 (Law and Economics)
- NEP-PUB-2019-01-28 (Public Finance)
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