create a website

The Distorting Arms Length Principle. (2009). Keuschnigg, Christian ; Devereux, Michael.
In: CEPR Discussion Papers.
RePEc:cpr:ceprdp:7375.

Full description at Econpapers || Download paper

Cited: 4

Citations received by this document

Cites: 30

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Transfer Pricing: Roles and Regimes. (2014). Soren Bo Nielsen, ; Soren Bo Nielsen, .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_4694.

    Full description at Econpapers || Download paper

  2. The arms length principle and tacit collusion. (2013). Matsushima, Noriaki ; Choe, Chongwoo.
    In: International Journal of Industrial Organization.
    RePEc:eee:indorg:v:31:y:2013:i:1:p:119-130.

    Full description at Econpapers || Download paper

  3. The Nexus of Corporate Income Taxation and Multinational Activity. (2012). Fuest, Clemens ; Becker, Johannes.
    In: FinanzArchiv: Public Finance Analysis.
    RePEc:mhr:finarc:urn:sici:0015-2218(201209)68:3_231:tnocit_2.0.tx_2-1.

    Full description at Econpapers || Download paper

  4. What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika.
    In: Working Papers.
    RePEc:btx:wpaper:0820.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. AntrÃs, Pol (2005), Incomplete Contracts and the Product Cycle, American Economic Review 95, 1054-1073.

  2. AntrÃs, Pol, Mihir A. Desai and Fritz C. Foley (2009), Multinational Firms, FDI Flows, and Imperfect Capital Markets, Quarterly Journal of Economics, August 2009, forthcoming.

  3. Baldenius, Tim, Nahum D. Melumad and Stefan Reichelstein (2004), Integrating Managerial and Tax Objectives in Transfer Pricing, Accounting Review 79, 591-615.
    Paper not yet in RePEc: Add citation now
  4. Bartelsman, Eric J. and Reol M.W.J. Beetsma (2003), Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries, Journal of Public Economics 87, 2225-2252.

  5. Bernard, Andrew B., J. Bradford Jensen and Peter K. Schott (2006), Transfer Pricing by US-Based Multinational Firms, NBER Working Paper 12493.

  6. Bernard, Jean-Thomas and Robert J. Weiner (1990), Multinational Corporations, Transfer Prices and Taxes: Evidence from the US Petroleum Industry, in: Assaf Razin and Joel Slemrod, eds., Taxation in the Global Economy, Chicago: University of Chicago Press, 123-154.

  7. Clausing, Kimberly A. (2003), Tax-Motivated Transfer Pricing and US Intraïrm Trade, Journal of Public Economics 87, 2207-2223.
    Paper not yet in RePEc: Add citation now
  8. Czechowicz, James I., Frederick D. S. Choi and Vinod B. Bavishi (1982), Assessing Foreign Subsidiary Performance Systems and Practices of Leading Multinational Companies, New York: Business International Corporation.
    Paper not yet in RePEc: Add citation now
  9. Devereux, Michael P. (2006), The Impact of Taxation on the Location of Capital, Firms and Proït: A Survey of Empirical Evidence, Oxford University Centre for Business Taxation Working Paper 07/02.
    Paper not yet in RePEc: Add citation now
  10. Elitzur, Ramy and Jack Mintz (1996), Transfer Pricing Rules and Corporate Tax Competition, Journal of Public Economics 60, 401-422.

  11. Ernst and Young (2003), Transfer Pricing 2003 Global Survey, International Tax Services.
    Paper not yet in RePEc: Add citation now
  12. Gresik, Thomas A. and Petter Osmundsen (2008), Transfer Pricing in Vertically Integrated Industries, International Tax and Public Finance 15, 231-255.

  13. Grubert, Harry and John Jutti (1991), Taxes, Tariïs and Transfer Pricing in Multinational Corporate Decision Making, Review of Economics and Statistics 73, 285-293.
    Paper not yet in RePEc: Add citation now
  14. Harris, David G. and Richard C. Sansing (1998), Distortions Caused by the Use of Armâs Length Transfer Prices, Journal of the American Taxation Association 20, supplement, 40-50.
    Paper not yet in RePEc: Add citation now
  15. Hauïer, Andreas and Guttorm Schjelderup (2000), Corporate Tax Systems and Cross country Proït Shifting, Oxford Economic Papers 52, 306-325.

  16. Helpman, Elhanan (2006), Trade, FDI, and the Organization of Firms, Journal of Economic Literature 44, 589-630.

  17. Holmstrom, Bengt and Jean Tirole (1991), Transfer Pricing and Organizational Form, Journal of Law, Economics and Organization 7, 201-228.

  18. Holmstrom, Bengt and Jean Tirole (1997), Financial Intermediation, Loanable Funds, and the Real Sector, Quarterly Journal of Economics 112, 663-691.

  19. Huizinga, Harry and Luc Laeven (2008), International Proït Shifting Within Multinationals: A Multi-Country Perspective, Journal of Public Economics 92, 1164-1182.

  20. Huizinga, Harry, Luc Laeven, and Gaetan Nicodeme (2008), Capital Structure and International Debt Shifting, Journal of Financial Economics 88, 80-118.

  21. Hyde, Charles E. and Chongwoo Choe (2005), Keeping Two Sets of Books: The Relationship Between Tax and Incentive Transfer Prices, Journal of Economics and Management Strategy 14, 165-186.

  22. Keuschnigg, Christian and Evelyn Ribi (2009), Outsourcing, Unemployment and Welfare Policy, Journal of International Economics 78, 168-176.

  23. Manova, Kalina (2008), Credit Constraints, Equity Market Liberalizations and International Trade, Journal of International Economics 76, 33-47.

  24. Melitz, Marc J. (2003), The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity, Econometrica 71, 1695-1725.

  25. Mintz, Jack and Michael Smart (2004), Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada, Journal of Public Economics 88, 1149-1168.

  26. Nielsen, Soren B., Pascalis Raimondos-Moeller and Guttorm Schjelderup (2008), Taxes and Decision Rights in Multinationals, Journal of Public Economic Theory 10, 245-258.

  27. Sansing, Richard C. (1999), Relationship-Speciïc Investments and the Transfer Pricing Paradox, Review of Accounting Studies 4, 119-134.
    Paper not yet in RePEc: Add citation now
  28. Smith, Michael (2002), Tax and Incentive Trade-oïs in Multinational Transfer Pricing, Journal of Accounting, Auditing and Finance 17, 209-236.
    Paper not yet in RePEc: Add citation now
  29. Swenson, Deborah L. (2001), Tax Reforms and Evidence of Transfer Pricing, National Tax Journal 54, 7-25.

  30. Tirole, Jean (2006), The Theory of Corporate Finance, Princeton University Press.

Cocites

Documents in RePEc which have cited the same bibliography

  1. The product cycle hypothesis: The role of quality upgrading and market size. (2015). Ma, Yan.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:39:y:2015:i:c:p:326-336.

    Full description at Econpapers || Download paper

  2. Subcontracting in International Asset Management: New Evidence on Market Integration. (2015). Schumacher, David ; Massa, Massimo.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:10465.

    Full description at Econpapers || Download paper

  3. Production networks in China and India: a comparative analysis. (2013). Ng, Francis ; Fung, K.C. ; Seade, Jesus ; Hwang, Hsiang-Chih.
    In: Economic Change and Restructuring.
    RePEc:kap:ecopln:v:46:y:2013:i:1:p:45-69.

    Full description at Econpapers || Download paper

  4. The Impacts of Post-TRIPS Patent Reforms on the Structure of Exports. (2013). Maskus, Keith ; Yang, Lei.
    In: Discussion papers.
    RePEc:eti:dpaper:13030.

    Full description at Econpapers || Download paper

  5. Competing engines of growth: Innovation and standardization. (2012). Zilibotti, Fabrizio ; Gancia, Gino ; Acemoglu, Daron.
    In: Journal of Economic Theory.
    RePEc:eee:jetheo:v:147:y:2012:i:2:p:570-601.e3.

    Full description at Econpapers || Download paper

  6. Input substitutability, trade costs and location. (2012). Michalski, Tomasz.
    In: Economics Letters.
    RePEc:eee:ecolet:v:117:y:2012:i:1:p:57-59.

    Full description at Econpapers || Download paper

  7. Profit-shifting and Welfare Enhancing Trade Protection: An Incomplete Contracts Model. (2012). Tobal, Martin.
    In: Documentos de Investigación - Research Papers.
    RePEc:cml:docinv:4.

    Full description at Econpapers || Download paper

  8. Domestic and International Offshoring of Tasks. (2011). Cutrini, Eleonora ; Bode, Eckhardt ; Bade, Franz-Josef Bade .
    In: ERSA conference papers.
    RePEc:wiw:wiwrsa:ersa11p1840.

    Full description at Econpapers || Download paper

  9. Input substitutability,trade costs and the product cycle. (2011). Michalski, Tomasz.
    In: HEC Research Papers Series.
    RePEc:ebg:heccah:0945.

    Full description at Econpapers || Download paper

  10. Global Sourcing under Imperfect Capital Markets. (2011). FALLY, Thibault ; Carluccio, Juan.
    In: Working papers.
    RePEc:bfr:banfra:312.

    Full description at Econpapers || Download paper

  11. Incomplete Contracts and the Theory of the Firm: What Have We Learned over the Past 25 Years?. (2011). Holden, Richard ; Aghion, Philippe.
    In: Journal of Economic Perspectives.
    RePEc:aea:jecper:v:25:y:2011:i:2:p:181-97.

    Full description at Econpapers || Download paper

  12. The Determinants of Vertical Integration in Export Processing: Theory and Evidence from China. (2010). Tang, Heiwai ; Fernandes, Ana.
    In: Discussion Papers Series, Department of Economics, Tufts University.
    RePEc:tuf:tuftec:0749.

    Full description at Econpapers || Download paper

  13. Outsourcing and R&D Investment with Costly Patent Protection. (2010). Zhang, Haoyu ; Yang, Yibai.
    In: MPRA Paper.
    RePEc:pra:mprapa:25516.

    Full description at Econpapers || Download paper

  14. Competing Engines of Growth: Innovation and Standardization. (2010). Zilibotti, Fabrizio ; Gancia, Gino ; Acemoglu, Daron.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:15958.

    Full description at Econpapers || Download paper

  15. The Determinants of Vertical Integration in Export Processing: Theory and Evidence from China. (2010). Tang, Heiwai ; Fernandes, Ana.
    In: Working Papers.
    RePEc:hkm:wpaper:052010.

    Full description at Econpapers || Download paper

  16. Innovation and Imitation in a Model of North-South TradeRecent evidence on world trade patterns reveals North-South specialization across. (2010). Borota, Teodora .
    In: Working Paper Series.
    RePEc:hhs:uunewp:2010_006.

    Full description at Econpapers || Download paper

  17. The Determinants of Vertical Integration in Export Processing: Theory and Evidence from China. (2010). Tang, Heiwai ; Fernandes, Ana.
    In: Development Working Papers.
    RePEc:csl:devewp:289.

    Full description at Econpapers || Download paper

  18. Corporate Finance and Comparative Advantage. (2009). Keuschnigg, Christian ; Egger, Peter.
    In: University of St. Gallen Department of Economics working paper series 2009.
    RePEc:usg:dp2009:2009-04.

    Full description at Econpapers || Download paper

  19. Outsourcing and Technological Change. (2009). Sicherman, Nachum ; Lach, Saul ; Bartel, Ann P..
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp4678.

    Full description at Econpapers || Download paper

  20. Exploring Determinants of the Firm Boundary for Swedish Multinationals. (2009). Thede, Susanna ; Lindvert, Markus .
    In: Working Papers.
    RePEc:hhs:lunewp:2009_002.

    Full description at Econpapers || Download paper

  21. Trade Liberalization, Offshoring and Firm Heterogeneity. (2009). Rebeyrol, Vincent.
    In: Economics Working Papers.
    RePEc:eui:euiwps:eco2009/26.

    Full description at Econpapers || Download paper

  22. Productivity of Catalan firms. International exposure and (product) innovation. (2009). Cassiman, Bruno ; Golovko, Elena .
    In: IESE Research Papers.
    RePEc:ebg:iesewp:d-0808.

    Full description at Econpapers || Download paper

  23. Adaptation a la concurrence des importations : effets du commerce avec les pays a bas salaires sur le portefeuille de produits des etablissements manufacturiers canadiens. (2008). baldwin, john ; Lileeva, Alla .
    In: Serie de documents de recherche sur l'analyse economique (AE).
    RePEc:stc:stcp5f:2008054f.

    Full description at Econpapers || Download paper

  24. Domestic R&D Employment Effects of Offshoring R&D Tasks: Some Empirical Evidence from Finland. (2008). Ali-Yrkko, Jyrki ; Deschryvere, Matthias .
    In: Discussion Papers.
    RePEc:rif:dpaper:1163.

    Full description at Econpapers || Download paper

  25. Offshoring and the Role of Trade Agreements. (2008). Staiger, Robert ; Antras, Pol ; Antrs, Pol .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:14285.

    Full description at Econpapers || Download paper

  26. Multinationals, technological incompatibilities and spillovers. (2008). FALLY, Thibault.
    In: Working Papers.
    RePEc:hal:wpaper:halshs-00586040.

    Full description at Econpapers || Download paper

  27. Global sourcing under imperfect capital markets. (2008). FALLY, Thibault.
    In: Working Papers.
    RePEc:hal:wpaper:halshs-00586005.

    Full description at Econpapers || Download paper

  28. Temporary shocks and offshoring: The role of external economies and firm heterogeneity. (2008). ranjan, priya ; Mitra, Devashish.
    In: Journal of Development Economics.
    RePEc:eee:deveco:v:87:y:2008:i:1:p:76-84.

    Full description at Econpapers || Download paper

  29. Offshoring and the Role of Trade Agreements. (2008). Staiger, Robert ; Antras, Pol.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:6966.

    Full description at Econpapers || Download paper

  30. Intra-Industry Foreign Direct Investment. (2007). Alfaro, Laura ; Charlton, Andrew .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:13447.

    Full description at Econpapers || Download paper

  31. Intellectual Property Rights, Imitation, and Foreign Direct Investment: Theory and Evidence. (2007). Saggi, Kamal ; Fisman, Raymond ; Foley, Fritz C. ; Branstetter, Lee.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:13033.

    Full description at Econpapers || Download paper

  32. Temporary Shocks and Offshoring: The Role of External Economies and Firm Heterogeneity. (2007). ranjan, priya ; Mitra, Devashish.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp2811.

    Full description at Econpapers || Download paper

  33. Contractual Frictions and Global Sourcing. (2007). Helpman, Elhanan ; Antras, Pol.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:6033.

    Full description at Econpapers || Download paper

  34. Contractual Frictions and Global Sourcing. (2007). Helpman, Elhanan ; Antras, Pol.
    In: Levine's Bibliography.
    RePEc:cla:levrem:321307000000000810.

    Full description at Econpapers || Download paper

  35. Productivity and the Sourcing Modes of Multinational Firms: Evidence from French Firm-Level Data. (2007). Toubal, Farid ; Defever, Fabrice.
    In: CEP Discussion Papers.
    RePEc:cep:cepdps:dp0842.

    Full description at Econpapers || Download paper

  36. Contractual Frictions and Global Sourcing. (2006). Helpman, Elhanan ; Antras, Pol.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12747.

    Full description at Econpapers || Download paper

  37. Functional fragmentation and the location of multinational firms in the enlarged Europe.. (2006). Defever, Fabrice.
    In: Cahiers de la Maison des Sciences Economiques.
    RePEc:mse:wpsorb:bla06052.

    Full description at Econpapers || Download paper

  38. How Does Foreign Direct Investment Promote Economic Growth? Exploring the Effects of Financial Markets on Linkages. (2006). Sayek, Selin ; Kalemli-Ozcan, Sebnem ; Chanda, Areendam ; Alfaro, Laura.
    In: DEGIT Conference Papers.
    RePEc:deg:conpap:c011_023.

    Full description at Econpapers || Download paper

  39. Offshoring and Product Innovation. (2006). Ottaviano, Gianmarco ; Naghavi, Alireza.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:6008.

    Full description at Econpapers || Download paper

  40. Modularity and the Organization of International Production. (2006). van Assche, Ari.
    In: CIRANO Working Papers.
    RePEc:cir:cirwor:2006s-09.

    Full description at Econpapers || Download paper

  41. Relationship Specificity, Incomplete Contracts and the Pattern of Trade. (2005). Nunn, Nathan.
    In: International Trade.
    RePEc:wpa:wuwpit:0512018.

    Full description at Econpapers || Download paper

  42. Wake up and smell the ginseng: The rise of incremental innovation in low-wage countries. (2005). Trefler, Daniel ; Puga, Diego.
    In: Working Papers.
    RePEc:tor:tecipa:tecipa-193.

    Full description at Econpapers || Download paper

  43. Modeling the Offshoring of White-Collar Services: From Comparative Advantage to the New Theories of Trade and FDI. (2005). Markusen, James.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11827.

    Full description at Econpapers || Download paper

  44. Wake Up and Smell the Ginseng: The Rise of Incremental Innovation in Low-Wage Countries. (2005). Trefler, Daniel ; Puga, Diego.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11571.

    Full description at Econpapers || Download paper

  45. Contracts and the Division of Labor. (2005). Helpman, Elhanan ; Antras, Pol ; Acemoglu, Daron.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11356.

    Full description at Econpapers || Download paper

  46. Offshoring in a Knowledge Economy. (2005). Rossi-Hansberg, Esteban ; Garicano, Luis ; Antras, Pol.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11094.

    Full description at Econpapers || Download paper

  47. Modeling the Offshoring of White-Collar Services: From Comparative Advantage to the New Theories of Trade and FDI. (2005). Markusen, James.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:5408.

    Full description at Econpapers || Download paper

  48. Wake Up and Smell the Ginseng: The Rise of Incremental Innovation in Low-Wage Countries. (2005). Trefler, Daniel ; Puga, Diego.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:5286.

    Full description at Econpapers || Download paper

  49. Do Tariffs Matter for the Extensive Margin of International Trade? An Empirical Analysis. (2005). Debaere, Peter ; Mostashari, Shalah ; de Baere, Peter.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:5260.

    Full description at Econpapers || Download paper

  50. Drivers of the Offshore Outsourcing of R&D: Empirical Evidence from French Manufacturers. (). Zuniga, Pluvia ; Jabbour, Liza.
    In: Discussion Papers.
    RePEc:not:notgep:09/04.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-02-28 17:34:00 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.

pFad - Phonifier reborn

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


Alternative Proxies:

Alternative Proxy

pFad Proxy

pFad v3 Proxy

pFad v4 Proxy