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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Income Shifting from Transfer Pricing: Further Evidence from Tax Return Data

Income Shifting from Transfer Pricing: Further Evidence from Tax Return Data

McDonald, Michael

Paperback

General Reference

ISBN10: 1505389925
ISBN13: 9781505389920
Publisher: Createspace
Published: Jan 1 2015
Pages: 40
Weight: 0.26
Height: 0.08 Width: 8.50 Depth: 11.02
Language: English
The paper updates, modifies, and extends research by Grubert (2003) to investigate income shifting from intercompany transfer pricing. The analysis is based on theoretical and regression models developed in Grubert (2003). The models are modified slightly to capture the effects of real intercompany tangible, intangible, and services transactions (as opposed to interest 'income stripping' through intercompany or interbranch debt), and extended to incorporate data relating to cost sharing arrangements. Although some caution is required in interpreting the transfer pricing implications from the regression results, the empirical analysis generally supports concerns about potential non-arm's length income shifting under current transfer pricing rules.

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