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2018•RePEc: Research Papers in EconomicsRequires access

Transfer Pricing and Partial Tax Harmonization

Wolfgang Eggert, Gideon Goerdt, Sebastian Heitzmann

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Abstract

This paper investigates regulation on corporate income taxation with multinationals and transfer pricing. We recommend full cooperation within the EU if profit shifting costs are sufficiently low and cannot be influenced to a large extend. Otherwise, high profit shifting costs or the potential to significantly influence them imply that partial cooperation is beneficial for all member states.

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What this paper is about

This paper investigates regulation on corporate income taxation with multinationals and transfer pricing. We recommend full cooperation within the EU if profit shifting costs are sufficiently low and cannot be influenced to a large extend. Otherwise, high profit shifting costs or the potential to significantly influence them imply that partial cooperation is beneficial for all member states.

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Available abstract

This paper investigates regulation on corporate income taxation with multinationals and transfer pricing. We recommend full cooperation within the EU if profit shifting costs are sufficiently low and cannot be influenced to a large extend. Otherwise, high profit shifting costs or the potential to significantly influence them imply that partial cooperation is beneficial for all member states.

Key concepts: Transfer pricing, Harmonization, Profit (economics), Member states, Business, International taxation, International economics, Microeconomics

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