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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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
2018.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2018/069 |
| 在線閱讀: | Full text available on IMF |