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dc.contributor.authorNielsen, Søren Bo
dc.contributor.authorRaimondos-Møller, Pascalis
dc.contributor.authorSchjelderup, Guttorm
dc.date.accessioned2006-08-15T11:15:19Z
dc.date.available2006-08-15T11:15:19Z
dc.date.issued2001-05
dc.identifier.issn0804-6824
dc.identifier.urihttp://hdl.handle.net/11250/162930
dc.description.abstractThis 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.extent225442 bytes
dc.format.mimetypeapplication/pdf
dc.language.isoengen
dc.publisherNorwegian School of Economics and Business Administration. Department of Economicsen
dc.relation.ispartofseriesDiscussion paperen
dc.relation.ispartofseries2001:10en
dc.titleFormula apportionment and transfer pricing under oligopolistic competitionen
dc.typeWorking paperen


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