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ID 62752
フルテキストURL
著者
Mukunoki, Hiroshi Faculty of Economics, Gakushuin University
Okoshi, Hirofumi Faculty of Economics, Okayama University Kaken ID researchmap
抄録
We explore the new roles of rules of origin (ROO) when multinational enterprises (MNEs) manipulate their transfer prices to avoid a high corporate tax. The ROO under a free trade agreement (FTA) require exporters to identify the origin of exports to be eligible for a preferential tariff rate. We find that a value-added criterion of ROO restricts abusive transfer pricing by MNEs. Interestingly, an FTA with ROO can induce MNEs to shift profits from a low- to high-tax country. Because the ROO augment tax revenues inside FTA countries, they can transform a welfare-reducing FTA into a welfare-improving one.
キーワード
Rules of origin
Free trade agreement
Transfer pricing
Profit shifting
発行日
2021-09-04
出版物タイトル
International Tax and Public Finance
出版者
Springer Science and Business Media LLC
開始ページ
1
ISSN
0927-5940
NCID
AA10995134
資料タイプ
学術雑誌論文
言語
英語
OAI-PMH Set
岡山大学
著作権者
© The Author(s) 2021
論文のバージョン
publisher
DOI
Web of Science KeyUT
関連URL
isVersionOf https://doi.org/10.1007/s10797-021-09689-8
ライセンス
This article is licensed under a Creative Commons Attribution 4.0 International License. https://creativecommons.org/licenses/by/4.0
Citation
Mukunoki, H., Okoshi, H. Tariff elimination versus tax avoidance: free trade agreements and transfer pricing. Int Tax Public Finance (2021). https://doi.org/10.1007/s10797-021-09689-8
助成機関名
Japan Society for the Promotion of Science
German Research Foundation (DFG)
助成番号
JP19H00594
JP20K01659
GRK1928