How Does Profit Shifting Affect the Balance of Payments? /
Profit shifting by multinational enterprises-through manipulation of transfer prices of related-party trade, intragroup lending, or the location of intangibles-affects international flows, raising the question of its impact on the current account and external balances. This paper approaches this que...
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| Altres autors: | , |
| Format: | Revista |
| Idioma: | English |
| Publicat: |
Washington, D.C. :
International Monetary Fund,
2021.
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| Col·lecció: | IMF Working Papers; Working Paper ;
No. 2021/041 |
| Accés en línia: | Full text available on IMF |