The economics of advance pricing agreements

Research, Preprint OPEN
Becker, Johannes; Davies, Ronald B.; Jakobs, Gitte;
(2014)
  • Publisher: Dublin: University College Dublin, UCD Centre for Economic Research
  • Subject: Advance pricing agreements; Corporate taxation; Multinational firms; Transfer pricing | G32 | H25 | M41 | Transfer Pricing | Multinational Firms | Advance Pricing Agreements, Corporate Taxation, Multinational Firms, Transfer Pricing | Advance Pricing Agreements | Corporate Taxation
    • jel: jel:G32 | jel:H25 | jel:M41
      ddc: ddc:330

Advance pricing agreements (APAs) determine transfer prices for intra-firm transactions in advance. This paper interprets these contracts as a means to overcome a hold-up problem that occurs because governments cannot commit to non-excessive future tax rates. I... View more
  • References (31)
    31 references, page 1 of 4

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