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Taxes, Transfer Pricing, and the Multinational Enterprise

Lorraine Eden

in Oxford Handbook of International Business

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199241828
eISBN:
9780191596834
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199241821.003.0021
Subject:
Economics and Finance, International

An outline is given of the complex issue of transfer pricing (the cross‐border intra‐firm transactions between related parties), as seen by multinational enterprises (MNE) managers and by governments ... More


 The Case against Foreign Direct Investment and Multinational Corporations

Stephen D. Cohen

in Multinational Corporations and Foreign Direct Investment: Avoiding Simplicity, Embracing Complexity

Published in print:
2007
Published Online:
May 2007
ISBN:
9780195179354
eISBN:
9780199783779
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195179354.003.0014
Subject:
Economics and Finance, International

Only the most rabid proponents deny the potential for MNCs and FDI to inflict costs and harm on large numbers of people and countries. This chapter is the equivalent of a law brief, this time ... More


Protection and Foreign Investment

W. Max Corden

in Trade Policy and Economic Welfare

Published in print:
1997
Published Online:
November 2003
ISBN:
9780198775348
eISBN:
9780191715471
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0198775342.003.0011
Subject:
Economics and Finance, International

First, the direct and indirect effects of protection on capital inflow are presented. Secondly, the principles for taxing foreign capital are reviewed. Then, tariffs are shown in some cases to be ... More


Transfer Pricing and Enforcement Policy in Oligopolistic Markets

Oscar Amerighi

in Foreign Direct Investment and the Multinational Enterprise

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262026451
eISBN:
9780262269124
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262026451.003.0006
Subject:
Economics and Finance, Econometrics

In this chapter, multinational enterprises (MNE) and their effect on transfer pricing, taxable profits and payments are explored. One of the purposes of the chapter is to consider the international ... More


Trade Estimates

Alex Cobham and Petr Janský

in Estimating Illicit Financial Flows: A Critical Guide to the Data, Methodologies, and Findings

Published in print:
2020
Published Online:
March 2020
ISBN:
9780198854418
eISBN:
9780191888717
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854418.003.0003
Subject:
Economics and Finance, Financial Economics, Development, Growth, and Environmental

International trade plays an important role in some of the most prominent studies aimed at estimating the scale of illicit financial flows (IFF). This chapter provides a critical survey of the ... More


The Arm’s Length Standard: Making It Work in a 21st-Century World of Multinationals and Nation States

Lorraine Eden

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0007
Subject:
Economics and Finance, International, Macro- and Monetary Economics

Many transfer pricing experts argue the arm’s length standard (ALS) is “dead” and should be replaced by a formulary apportionment system that allocates the profits of a multinational enterprise among ... More


The Impact of Transfer Pricing on Intrafirm Trade

Kimberly A. Clausing

in International Taxation and Multinational Activity

Published in print:
2001
Published Online:
February 2013
ISBN:
9780226341736
eISBN:
9780226341750
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226341750.003.0008
Subject:
Economics and Finance, International

Multinational corporations (MNCs) play a very large role in international trade. Not only is there a substantial amount of arm's-length trade between MNCs and unaffiliated buyers, but trade within ... More


Strategies for Addressing Capital Flight

James K. Boyce

Leonce Ndikumana (ed.)

in Capital Flight from Africa: Causes, Effects, and Policy Issues

Published in print:
2014
Published Online:
December 2014
ISBN:
9780198718550
eISBN:
9780191788000
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198718550.003.0016
Subject:
Economics and Finance, Development, Growth, and Environmental

Drawing on the literature and new evidence presented in the other chapters of the book, this chapter discusses strategies to stem capital flight from African countries. It emphasizes the importance ... More


Parastatals and Workers

Andrew Coulson

in Tanzania: A Political Economy

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199679966
eISBN:
9780191765964
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199679966.003.0024
Subject:
Economics and Finance, Development, Growth, and Environmental

The years after the Arusha Declaration saw a proliferation of parastatals, or government corporations, in almost every sector, including industry, agriculture, banking, trade, transport and housing. ... More


International Corporate Tax Avoidance

Alex Cobham and Petr Janský

in Estimating Illicit Financial Flows: A Critical Guide to the Data, Methodologies, and Findings

Published in print:
2020
Published Online:
March 2020
ISBN:
9780198854418
eISBN:
9780191888717
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854418.003.0005
Subject:
Economics and Finance, Financial Economics, Development, Growth, and Environmental

exy2Tax avoidance by multinational companies is the most widely recognised tax abuse, and also the most heavily researched aspect of illicit financial flows (IFF). This chapter provides a critical ... More


Myron S. Scholes

Roger W. Spencer and David A. Macpherson

in Lives of the Laureates: Twenty-three Nobel Economists

Published in print:
2014
Published Online:
May 2015
ISBN:
9780262027960
eISBN:
9780262325868
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262027960.003.0012
Subject:
Economics and Finance, Economic History

This chapter looks at the career of Myron S. Scholes who received the Nobel Prize in 1997. Born in 1941, Scholes went to McMaster University for his B.A. and completed his Ph.D. at the University of ... More


Capital Flight, Safe Havens, and Secrecy Jurisdictions

Frank Barry

in Capital Flight from Africa: Causes, Effects, and Policy Issues

Published in print:
2014
Published Online:
December 2014
ISBN:
9780198718550
eISBN:
9780191788000
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198718550.003.0013
Subject:
Economics and Finance, Development, Growth, and Environmental

The terms “safe haven” and “secrecy jurisdiction” are arguably more appropriate than “tax haven” or even “offshore financial center” in discussing capital flight. Most capital flight is thought to ... More


Oil: An industry in trouble

Angela Penrose

in No Ordinary Woman: The Life of Edith Penrose

Published in print:
2017
Published Online:
November 2017
ISBN:
9780198753940
eISBN:
9780191815720
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198753940.003.0013
Subject:
Business and Management, Business History, Strategy

The chapter covers Edith’s research into the oil industry and multinational companies, and the rise of the Organization of Petroleum Exporting Countries, including publication of The Large ... More


International Taxation and Multinational Activity

James R. Hines (ed.)

Published in print:
2001
Published Online:
February 2013
ISBN:
9780226341736
eISBN:
9780226341750
Item type:
book
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226341750.001.0001
Subject:
Economics and Finance, International

Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for ... More


Natural Resources and Capital Flight: A Role for Policy?

Rabah Arezki, Gregoire Rota-Graziosi, and Lemma W. Senbet

in Capital Flight from Africa: Causes, Effects, and Policy Issues

Published in print:
2014
Published Online:
December 2014
ISBN:
9780198718550
eISBN:
9780191788000
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198718550.003.0010
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter investigates the relationship between natural resources and capital flight through tax avoidance by multinational corporations. It focuses on the spillover effects in terms of tax ... More


Conclusion: Estimating illicit financial flows

Alex Cobham and Petr Janský

in Estimating Illicit Financial Flows: A Critical Guide to the Data, Methodologies, and Findings

Published in print:
2020
Published Online:
March 2020
ISBN:
9780198854418
eISBN:
9780191888717
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854418.003.0008
Subject:
Economics and Finance, Financial Economics, Development, Growth, and Environmental

This book asks: Which flows fall under the umbrella term, ‘illicit financial flows’ (IFF)? How will progress in reducing them be measured? How will that progress be achieved? And who is ultimately ... More


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