At A Cost : the Real Effects of Transfer Pricing Regulations /

Unilateral adoption of transfer pricing regulations may have a negative impact on real investment by multinational corporations (MNCs). This paper uses a quasi-experimental research design, exploiting unique panel data on domestic and multinational companies in 27 countries during 2006-2014, to find...

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Hlavní autor: Mooij, Ruud A.
Další autoři: Liu, Li
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2018.
Edice:IMF Working Papers; Working Paper ; No. 2018/069
On-line přístup:Full text available on IMF