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...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Mooij, Ruud A.
Weitere Verfasser: Liu, Li
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 2018.
Schriftenreihe:IMF Working Papers; Working Paper ; No. 2018/069
Online Zugang:Full text available on IMF