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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Bibliografische gegevens
Hoofdauteur: Mooij, Ruud A.
Andere auteurs: Liu, Li
Formaat: Tijdschrift
Taal:English
Gepubliceerd in: Washington, D.C. : International Monetary Fund, 2018.
Reeks:IMF Working Papers; Working Paper ; No. 2018/069
Online toegang:Full text available on IMF