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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Detalles Bibliográficos
Autor Principal: Mooij, Ruud A.
Outros autores: Liu, Li
Formato: Revista
Idioma:English
Publicado: Washington, D.C. : International Monetary Fund, 2018.
Series:IMF Working Papers; Working Paper ; No. 2018/069
Acceso en liña:Full text available on IMF