This paper presents new evidence on tax-motivated transfer mispricing in real goods by exploiting ... Our paper adds to the literature in four distinct ways. First ...... Panama. 1. 1. 1. Saint Kitts and Nevis. 1. 1. 1. Saint Lucia. 1. 1. 1. St. Mart
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Feb 21, 2014 - Also a TP risk assessment or even audit on the basis of a CbC reporting does not seem possible in practice as the data to be included will not be representative nor comparable. (further outlined in section C.1.). However, we welcome th
Journal of IntcmationaI Ecor~omics 24 (1988) 147-157. North-Holland. ENDOGENOUS TRANSFER PRICING AND THE EFFECTS OF. UNCERTAIN REGI.JLATION chander KANT*. Cbtblic University 4p America, W~hingtor~, DC ZUM4, USA. Received February 1986, revised versio