Download This PaperTransfer Pricing and Partial Tax Harmonization
23 Pages Posted: 6 Apr 2018
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: Suggested Citation
Eggert, Wolfgang and Goerdt, Gideon and Heitzmann, Sebastian, Transfer Pricing and Partial Tax Harmonization (February 12, 2018). CESifo Working Paper Series No. 6875, Available at SSRN: https://ssrn.com/abstract=3155059 or http://dx.doi.org/10.2139/ssrn.3155059
CESifo (Center for Economic Studies and Ifo Institute)
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Munich, DE-81679
Germany
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