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At a Cost: The Real Effects of Transfer Pricing Regulations

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Unilateral adoption of transfer pricing regulations may have a negative impact on real investment by multinational corporations . 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 that MNC affiliates reduce their investment by over 11 percent following the introduction of transfer pricing regulations. There is no significant reduction in total investment by the MNC group, suggesting that these investments are most likely shifted to affiliates in other countries. The impact of transfer pricing regulations corresponds to an increase in the ``TPR-adjusted'' corporate tax rate by almost one quarter.

Pages: 36

Format: ebook

Publisher: International Monetary Fund

Release: March 23, 2018

ISBN: 1484351533

ISBN 13: 9781484351536

At a Cost: The Real Effects of Transfer Pricing Regulations

0/5 ( ratings)

Unilateral adoption of transfer pricing regulations may have a negative impact on real investment by multinational corporations . 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 that MNC affiliates reduce their investment by over 11 percent following the introduction of transfer pricing regulations. There is no significant reduction in total investment by the MNC group, suggesting that these investments are most likely shifted to affiliates in other countries. The impact of transfer pricing regulations corresponds to an increase in the ``TPR-adjusted'' corporate tax rate by almost one quarter.

Pages: 36

Format: ebook

Publisher: International Monetary Fund

Release: March 23, 2018

ISBN: 1484351533

ISBN 13: 9781484351536

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