Markus Diller
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View article: Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior Open
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country lev…
View article: Do tax information exchange agreements curb transfer pricing-induced tax avoidance?
Do tax information exchange agreements curb transfer pricing-induced tax avoidance? Open
We propose a game theoretical model where a multinational company with divisions in two countries and the respective tax authorities interact with each other. Prior to an audit the functional profile of the divisions is unknown to the tax …