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Research . 2005
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Research . 2005
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Conference object . 2005
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Research Papers in Economics
Preprint . 2005
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Centralized vs. De-Centralized Multinationals and Taxes

descriptionPublicationkeyboard_double_arrow_right Article , Conference object , Research , Preprint 01 Jan 2005 Norway English Publisher:Elsevier BVJournal:SSRN Electronic Journal (eissn: 1556-5068, Copyright policy )
Authors: Søren Bo Nielsen; Pascalis Raimondos-Møller; Guttorm Schjelderup;

doi: 10.2139/ssrn.854910

handle: 10398/ad205ca0-c01f-11db-9769-000ea68e967b , 10398/7652 , 11250/162692 , 10419/19050 , 10419/208503

Centralized vs. De-Centralized Multinationals and Taxes

Abstract

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-commitment device and a tax manipulation instrument -, we show that (de-)centralized decisions are more profitable when tax differentials are (small) large.

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-commitment device and a tax manipulation instrument –, we show that (de-)centralized decisions are more profitable when tax differentials are (small) large.

Country
Norway
Related Organizations
Keywords

L23, Multinationales Unternehmen, ddc:330, centralized vs. de-centralized decisions, taxes, MNEs, H25, Centralized vs. de-centralized decisions; taxes; MNEs, Taxes, Steuer, taxes, MNEs, Centralized vs. de-centralized decisions, centralized vs. de-centralized decisions, Skatter, Virksomhedens skatteforhold, Transferpreis, F23, Organisationsstruktur, Multinationale selskaber, Theorie, Virksomhedens strategi, jel: jel:F23, jel: jel:L23, jel: jel:H25

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 1
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
1
Average
Average
Average
Green
bronze
Related to Research communities
Aurora Universities Network
UArctic