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00-054/2 - Why pay more? Corporate Tax Avoidance through Transfer Pricing in OECD Countries


  • Authors
    Eric J. Bartelsman, VU University Amsterdam; Roel Beetsma, University of Amsterdam, and CEPR
  • Publication date
    July 5, 2000
  • Keywords
    Profit shifting; Transfer pricing; Corporate tax rates; STAN database
  • JEL
    F2; H2