Negotiated Transfer Prices
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"Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing,"
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"The economics of advance pricing agreements,"
Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 255-268.
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Cited by:
- OKOSHI Hirofumi, 2024. "Negotiation for Transfer Prices under the Arm's Length Principle," Discussion papers 24026, Research Institute of Economy, Trade and Industry (RIETI).
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More about this item
Keywords
Nash bargaining; Transfer pricing; Tax avoidance; Corporate taxation;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2015-11-21 (Accounting and Auditing)
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