Transfer Pricing and Partial Tax Harmonization

23 Pages Posted: 6 Apr 2018

See all articles by Wolfgang Eggert

Wolfgang Eggert

University of Freiburg - Institute of Public Finance; CESifo (Center for Economic Studies and Ifo Institute)

Gideon Goerdt

University of Freiburg

Sebastian Heitzmann

University of Freiburg

Date Written: February 12, 2018

Abstract

This paper investigates regulation on corporate income taxation with multinationals and transfer pricing. We recommend full cooperation within the EU if profit shifting costs are sufficiently low and cannot be influenced to a large extend. Otherwise, high profit shifting costs or the potential to significantly influence them imply that partial cooperation is beneficial for all member states.

Keywords: tax harmonization, transfer pricing, multinational, profit shifting

JEL Classification: F210, H210, H260

Suggested Citation

Eggert, Wolfgang and Goerdt, Gideon and Heitzmann, Sebastian, Transfer Pricing and Partial Tax Harmonization (February 12, 2018). Available at SSRN: https://ssrn.com/abstract=3155059 or http://dx.doi.org/10.2139/ssrn.3155059

Wolfgang Eggert (Contact Author)

University of Freiburg - Institute of Public Finance ( email )

D-79098 Freiburg
Germany

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

Gideon Goerdt

University of Freiburg ( email )

Fahnenbergplatz
Freiburg, D-79085
Germany

Sebastian Heitzmann

University of Freiburg ( email )

Fahnenbergplatz
Freiburg, D-79085
Germany

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