Working Paper
Transfer Pricing and Partial Tax Harmonization
Wolfgang Eggert, Gideon Goerdt, Sebastian Felix Heitzmann
CESifo, Munich, 2018
CESifo Working Paper No. 6875
CESifo, Munich, 2018
CESifo Working Paper No. 6875
This paper investigates regulation on corporate income taxation with multinationals and transfer pricing. We recommend full cooperation within the EU if profit shifting costs are sufficiently low and cannot be influenced to a large extend. Otherwise, high profit shifting costs or the potential to significantly influence them imply that partial cooperation is beneficial for all member states.
CESifo Category
Public Finance
Public Finance
JEL Classification: F210, H210, H260