Blar i Discussion papers (FOR) på emneord "transfer prices"
Viser treff 1-2 av 2
-
Income Shifting under Losses
(Discussion paper;21/15, Working paper, 2015-09-16)This paper examines the flexibility of multinational firms to use income-shifting strategies within a tax year to react to operating losses. We develop a theoretical model that considers how affiliate losses can be ... -
Taxes and Decision Rights in Multinationals
(Discussion paper, Working paper, 2007)We examine how a multinational’s choice to centralize or de-centralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices ...