IFDP 2017-1214: International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK

Published: 4/10/2017
IFDP 2017-1214: International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK
Source: WWW.FEDERALRESERVE.GOV

Li Liu, Tim Schmidt-Eisenlohr , and Dongxian Guo | This paper employs unique data on export transactions and corporate tax returns of UK multinational firms and finds that firms manipulate their transfer prices to shift profits to lower-taxed destinations. It uncovers three new findings on tax-motivated transfer mispricing in real goods. First, transfer mispricing increases substantially when taxa

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