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The arm's length principle and distortions to multinational firm organization · Study

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ArticleThe arm's length principle and distortions to multinational firm organization

Christian Keuschnigg2012

Article2012

The arm's length principle and distortions to multinational firm organization

Christian Keuschnigg · Michael Devereux

71 citations·0/0 files stored·Journal of International Economics

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Corporate Taxation and Avoidance Taxation and Legal Issues Global trade and economics

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References

2003The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity 1997Financial Intermediation, Loanable Funds, and The Real Sector 1997Internal Capital Markets and the Competition for Corporate Resources 2006The Theory of Corporate Finance 2006The Theory of Corporate Finance 1997Cash Flow and Investment: Evidence from Internal Capital Markets 2001Corporate Governance 2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets

Cited by

2013Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?2018Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules 2019Residual Profit Allocation by Income 2017Politics of Intra-firm Trade: Corporate Price Planning and the Double Role of the Arm’s Length Principle 2016Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives 2012

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2014Corporate Taxes and Internal Borrowing within Multinational Firmsarticle · 10 shared references 2013INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATAarticle · 8 shared references 2017Flexibility in Income Shifting under Lossesarticle · 8 shared references 2010Heterogeneous firms, ‘profit shifting’ FDI and international tax competitionarticle · 8 shared references 2008Corporate Income Tax and Economic Distortionspreprint · 8 shared references 2013Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?article · 8 shared references

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Year2012

Typearticle

Published2012-09-06

VenueJournal of International Economics

ISSN-L0022-1996

Languageen

Citations71

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/j.jinteco.2012.08.007

openalex_workW2075771069

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