The Resource Inconsistent transfer prices and the location of mobile capital

Inconsistent transfer prices and the location of mobile capital

Label
Inconsistent transfer prices and the location of mobile capital
Title
Inconsistent transfer prices and the location of mobile capital
Creator
Subject
Language
  • eng
  • eng
Summary
The authors investigate the effects of inconsistent transfer prices on the location and efficiency of capital investments made by multinational firms in a competitive equilibrium. Inconsistent transfer prices create the potential for double taxation. They examine the effects of inconsistent transfer prices on production decisions, production efficiency, and repatriation behaviour. They also show how transfer price inconsistency affects the consequences of U.S. tax policy choices relating to the corporate income tax rate, deferral of U.S. taxation of active foreign source income, and the taxation of foreign income on a territorial basis instead of a worldwide basis
Citation source
In: National tax journal. - Washington. - Vol. 63 (2010),
http://library.link/vocab/creatorName
  • De Waegenaere, A
  • Sansing, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • double taxation
  • repatriation
Label
Inconsistent transfer prices and the location of mobile capital
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2010/K-N/NTJ/4_1085-1110.zip
Publication
Note
20110707

Library Locations

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      52.3736660 4.9336932
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