This work is intended to give an overall picture of the transfer pricing phenomenon, both from a theoretical and practical point of view. OECD regulation is analysed and the arm's length principle is discussed. In the last part, the association between a series of income shifting incentives and tax haven utilisation by Italian multinational companies is studied.

Transfer pricing and income shifting incentives: evidence from Italian multinational companies

Alessio Vernì, Francesco
2018/2019

Abstract

This work is intended to give an overall picture of the transfer pricing phenomenon, both from a theoretical and practical point of view. OECD regulation is analysed and the arm's length principle is discussed. In the last part, the association between a series of income shifting incentives and tax haven utilisation by Italian multinational companies is studied.
2018-10-23
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.14247/19443