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Transfer pricing and debt shifting in multinationals

Schindler, Dirk; Schjelderup, Guttorm
Working paper
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http://hdl.handle.net/11250/217627
Issue date
2014-05
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  • Discussion papers (FOR) [493]
Abstract
There is a growing concern that governments lose substantial corporate tax

revenue due to transfer pricing and debt shifting strategies. Existing literature

studies debt shifting and transfer pricing separately. In practice, however, the

choice of debt-to-asset ratios in affiliates and the transfer price of internal debt are

interrelated management decisions that are also mutually affected by government

regulation. This paper models these strategies as intertwined. We find that the

tax sensitivity of the corporate tax base depends on whether debt shifting and

transfer pricing are cost complements or substitutes. A second result is that stricter

regulation of debt shifting and transfer pricing may have the effect of fostering such

activities.
Publisher
FOR
Series
Discussion papers;22/14

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