Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 30, 2023 erstellt
Beschreibung:
Countries around the world have, over recent years, introduced transfer pricing regulations to constrain multinational profit shifting from high-tax to lower-tax affiliates through strategic mis-pricing of intra-firm trade. In this paper, we rely on rich administrative firm-level trade data for Denmark to empirically show that tighter transfer pricing rules effectively reduce tax-motivated trade mis-pricing by multinational firms