期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2001
卷号：2001
出版社：Bergen
摘要：This paper demonstrates that under conditions of imperfect (oligopolistic)
competition, a transition from separate accounting (SA) to formula appor-
tionment (FA) does not eliminate the problem of profit shifting via transfer
pricing. In particular, if affiliates of a multinational firm face oligopolistic com-
petition, it is beneficial for the multinational to manipulate transfer prices for
tax-saving as well as strategic reasons under both FA and SA. The analysis
shows that a switch from SA rules to FA rules may actually strengthen profit
shifting activities by multinationals.
