Browsing Economists Online Collection & RePEc by Subject "Vertical FDI"

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Browsing Economists Online Collection & RePEc by Subject "Vertical FDI"

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  • Davies, Ronald B. (University College Dublin. School of Economics, 2012-10)
    Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns ...
  • Davies, Ronald B. (University College Dublin. School of Economics, 2013-09)
    The common consolidated corporate tax base has been suggested as a way to curb tax avoidance by allocating profits across borders via a formula. This paper demonstrates that when transfer pricing occurs both for tariff ...

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