References

• 1972Income tax evasion: a theoretical analysis4,964 cited
• 1984Multinationals, multi-plant economies, and the gains from trade1,426 cited
• 2007International profit shifting within multinationals: A multi-country perspective647 cited
• 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
• 2003Why Pay More? Tax Avoidance through Transfer Pricing in the OECD490 cited
• 2017Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing328 cited
• 2012Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals256 cited
• 2000Corporate tax systems and cross country profit shifting253 cited
• 2001The Taxing Task of Taxing Transnationals235 cited
• 2001Tax Reforms and Evidence of Transfer Pricing235 cited
• 2008Profit shifting in the EU: evidence from Germany228 cited
• 2013Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals128 cited
• 2009Company taxation and tax spillovers: Separate accounting versus formula apportionment98 cited
• 2008Hunting High and Low for Vertical FDI95 cited
• 1988Endogenous transfer pricing and the effects of uncertain regulation