Centralized vs. De-centralized Multinationals and Taxes

Research, Preprint OPEN
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm;
(2005)
  • Publisher: Center for Economic Studies and Ifo Institute (CESifo) Munich
  • Journal: issn: 0804-6824
  • Publisher copyright policies & self-archiving
  • Subject: Centralized vs. de-centralized decisions; taxes; MNEs | F23 | Transferpreis | taxes | H25 | centralized vs. de-centralized decisions, taxes, MNEs | centralized vs. de-centralized decisions | L23 | Steuer | Multinationales Unternehmen | Organisationsstruktur | MNEs | Theorie
    • jel: jel:F23 | jel:H25 | jel:L23
      ddc: ddc:330
    acm: ComputingMilieux_GENERAL

The paper examines how country tax differences affect a multinational enterprise’s choice to centralize or de-centralize its decision structure. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs - here, as a strategic pre-... View more
  • References (81)
    81 references, page 1 of 9

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