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...
| Главный автор: | |
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| Другие авторы: | , |
| Формат: | Журнал |
| Язык: | English |
| Опубликовано: |
Washington, D.C. :
International Monetary Fund,
2021.
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| Серии: | IMF Working Papers; Working Paper ;
No. 2021/041 |
| Online-ссылка: | Full text available on IMF |