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Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe

Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe

 Marques, Mário.
 Tr. Pages 703-730. English ISSN: 00014788
Transfer pricing.
Tác giả CN Marques, Mário.
Nhan đề Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe / Mário Marques, Carlos Pinho.
Mô tả vật lý Tr. Pages 703-730.
Tóm tắt This paper examines the extent to which the introduction and tightening of transfer pricing frameworks deter income shifting strategies by European multinational companies. To do so, we have built an index that measures the transfer pricing framework strictness by host country and year. Then, tax rate differentials are used to capture profit-shifting incentives and are interacted with the strictness index to assess whether the host country s transfer pricing framework impacts profit-shifting behaviour. The index is shown to increase significantly over the sample period, indicating that the scrutiny of related party transactions by European governments has increased over the period 2001–2009. Using a sample of European foreign subsidiaries, the results suggest that the stricter the transfer pricing framework the lower the tax rate difference sensitivity of reported earnings. This indicates that tightening the transfer pricing framework is capable of dissuading multinational companies from shifting profits from higher- to lower-tax countries.
Tên vùng địa lý European.
Từ khóa tự do Transfer pricing.
Tác giả(bs) CN Pinho, Carlos.
Nguồn trích Accounting and Business Research- 2017, Vol.46, No.7.
Tệp tin điện tử
MARC
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245[1 0] |a Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe / |c Mário Marques, Carlos Pinho.
300[ ] |a Tr. Pages 703-730.
520[ ] |a This paper examines the extent to which the introduction and tightening of transfer pricing frameworks deter income shifting strategies by European multinational companies. To do so, we have built an index that measures the transfer pricing framework strictness by host country and year. Then, tax rate differentials are used to capture profit-shifting incentives and are interacted with the strictness index to assess whether the host country s transfer pricing framework impacts profit-shifting behaviour. The index is shown to increase significantly over the sample period, indicating that the scrutiny of related party transactions by European governments has increased over the period 2001–2009. Using a sample of European foreign subsidiaries, the results suggest that the stricter the transfer pricing framework the lower the tax rate difference sensitivity of reported earnings. This indicates that tightening the transfer pricing framework is capable of dissuading multinational companies from shifting profits from higher- to lower-tax countries.
651[ 4] |a European.
653[0 ] |a Transfer pricing.
700[1 ] |a Pinho, Carlos.
773[ ] |t Accounting and Business Research |g 2017, Vol.46, No.7.
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