{"product_id":"income-shifting-from-transfer-pricing-michael-mcdonald-9781505389920","title":"Income Shifting from Transfer Pricing: Further Evidence from Tax Return Data","description":"The paper updates, modifies, and extends research by Grubert (2003) to investigate income shifting from intercompany transfer pricing. The analysis is based on theoretical and regression models developed in Grubert (2003). The models are modified slightly to capture the effects of \"real\" intercompany tangible, intangible, and services transactions (as opposed to interest 'income stripping' through intercompany or interbranch debt), and extended to incorporate data relating to cost sharing arrangements. Although some caution is required in interpreting the transfer pricing implications from the regression results, the empirical analysis generally supports concerns about potential non-arm's length income shifting under current transfer pricing rules.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Michael McDonald\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 1505389925\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9781505389920\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Createspace Independent Publishing Platform\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 01\/01\/2015\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 40\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 0.26lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 11.02h x 8.50w x 0.08d","brand":"Michael McDonald","offers":[{"title":"Paperback","offer_id":48622993342719,"sku":"9781505389920","price":15.99,"currency_code":"USD","in_stock":true}],"url":"https:\/\/www.whiterainbookhouse.com\/products\/income-shifting-from-transfer-pricing-michael-mcdonald-9781505389920","provider":"WR Book House","version":"1.0","type":"link"}