Should countries control international profit shifting?

Journal of International Economics

Volumn 68, Issue 1, 2006, Pages 24-37

  Peralta, Susana ^a   Wauthy, Xavier ^b   van Ypersele, Tanguy ^c  

^a NOVA SCHOOL OF BUSINESS AND ECONOMICS   (Portugal)

^b FUSL   (Belgium)

^c Centre National de la Recherche Scientifique   (France)

Author keywords

Equilibrium existence; Profit shifting; Tax competition; Taxation of multi national firms; Transfer prices

Indexed keywords

COMPETITION (ECONOMICS); FISCAL POLICY; MULTINATIONAL ENTERPRISE; PROFITABILITY; TAX REFORM;

EID: 29844456408     PISSN: 00221996     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jinteco.2005.06.003     Document Type: Article

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