At A Cost : the Real Effects of Transfer Pricing Regulations / Ruud A. Mooij, Li Liu.
Unilateral adoption of transfer pricing regulations may have a negative impact on real investment by multinational corporations (MNCs). This paper uses a quasi-experimental research design, exploiting unique panel data on domestic and multinational companies in 27 countries during 2006-2014, to find...
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| Online Access: |
Full Text (via IMF e-Library) |
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| Format: | eBook |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2018.
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| Series: | IMF working paper ;
WP/2018/069. |