dc.contributor.author | Nielsen, Søren Bo | |
dc.contributor.author | Raimondos-Møller, Pascalis | |
dc.contributor.author | Schjelderup, Guttorm | |
dc.date.accessioned | 2006-08-15T11:15:19Z | |
dc.date.available | 2006-08-15T11:15:19Z | |
dc.date.issued | 2001-05 | |
dc.identifier.issn | 0804-6824 | |
dc.identifier.uri | http://hdl.handle.net/11250/162930 | |
dc.description.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. | en |
dc.format.extent | 225442 bytes | |
dc.format.mimetype | application/pdf | |
dc.language.iso | eng | en |
dc.publisher | Norwegian School of Economics and Business Administration. Department of Economics | en |
dc.relation.ispartofseries | Discussion paper | en |
dc.relation.ispartofseries | 2001:10 | en |
dc.title | Formula apportionment and transfer pricing under oligopolistic competition | en |
dc.type | Working paper | en |