ID | 62752 |
フルテキストURL | |
著者 |
Mukunoki, Hiroshi
Faculty of Economics, Gakushuin University
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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.
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キーワード | Rules of origin
Free trade agreement
Transfer pricing
Profit shifting
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発行日 | 2021-09-04
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出版物タイトル |
International Tax and Public Finance
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出版者 | Springer Science and Business Media LLC
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開始ページ | 1
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ISSN | 0927-5940
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NCID | AA10995134
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資料タイプ |
学術雑誌論文
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言語 |
英語
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OAI-PMH Set |
岡山大学
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著作権者 | © The Author(s) 2021
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論文のバージョン | publisher
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DOI | |
Web of Science KeyUT | |
関連URL | isVersionOf https://doi.org/10.1007/s10797-021-09689-8
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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
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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
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助成機関名 |
Japan Society for the Promotion of Science
German Research Foundation (DFG)
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助成番号 | JP19H00594
JP20K01659
GRK1928
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