Jay Pil Choi   Jota Ishikawa   Hirofumi Okoshi   
VoxEU CEPR Policy Portal 2020年7月 [査読有り]
It is well known that multinational enterprises take advantage of corporate tax systems worldwide to avoid taxation. Transfer pricing is one common method used for profit-shifting, as intra-firm transactions are shielded from the market mechanism....
Jay Pil Choi   Taiji Furusawa   Jota Ishikawa   
VoxEU CEPR Policy Portal 2020年6月 [査読有り]
To address the issue of tax avoidance by multinational enterprises, governments impose transfer-pricing rules to control transfer-price manipulation. Using a theoretical framework allowing for the possibility of profit shifting, this column explor...