Income Shifting from Transfer Pricing: Further Evidence from Tax Return Data
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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.
Format:Paperback
Language:English
ISBN:1505389925
ISBN13:9781505389920
Release Date:January 2015
Publisher:Createspace Independent Publishing Platform
Length:40 Pages
Weight:0.26 lbs.
Dimensions:0.1" x 8.5" x 11.0"
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