Centralized vs. De-centralized Multinationals and Taxes
Nielsen, Søren Bo
- Publisher: Center for Economic Studies and Ifo Institute (CESifo) Munich
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
The paper examines how country tax differences affect a multinational enterpriseâ€™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-...