Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships

224 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing (2017, background): “9 Two interesting papers, Vicard (2014) and Cristea & Nguyen (2014), exploit the panel dimension of ﬁrm-level data on French and Danish ﬁrms respectively.”
The Missing Profits of Nations (2018, unknown): “See, e.g., Bernard, Bradford Jensen and Schott (2006), Vicard (2015), Cristea and Nguyen (2016), and Liu, Schmidt-Eisenlohr and Guo (2020).”
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2018, background): “Later studies provide more direct evidence, showing that the price wedge between the arm's-length price for unrelated transactions and the transfer price for related-party transactions varies systematically with corporate tax rate differentials faced by MNCs in the U.S. (Clausing, 2003; Bernard et a”
Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019, unknown): “For a detailed analysis of profit shifting using transfer pricing by multinationals see Cristea and Nguyen (2016), Liu et al. (2017) and Davies et al.”