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Formula apportionment and transfer pricing under oligopolistic competition

Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm
Working paper
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URI
http://hdl.handle.net/11250/162930
Date
2001-05
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  • Discussion papers (SAM) [638]
Abstract
This paper demonstrates that under conditions of imperfect (oligopolistic)

competition, a transition from separate accounting (SA) to formula apportionment

(FA) does not eliminate the problem of profit shifting via transfer

pricing. In particular, if affiliates of a multinational firm face oligopolistic competition,

it is beneficial for the multinational to manipulate transfer prices for

tax-saving as well as strategic reasons under both FA and SA. The analysis

shows that a switch from SA rules to FA rules may actually strengthen profit shifting activities by multinationals.
Publisher
Norwegian School of Economics and Business Administration. Department of Economics
Series
Discussion paper
2001:10

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