Production location of multinational firms under transfer pricing: the impact of the arm’s length principle

Kato, Hayato; Okoshi, Hirofumi

doi:https://doi.org/10.1007/s10797-018-9523-2

Production location of multinational firms under transfer pricing: the impact of the arm’s length principle

Kato, Hayato; Okoshi, Hirofumi

International Tax and Public Finance, 2019, 26(4), 835-871

アクセス数:392件（2025-09-01 14:50 集計）

固定URL: https://hdl.handle.net/11094/81779

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タイトル	Production location of multinational firms under transfer pricing: the impact of the arm’s length principle
著者	NRID 1000030837703 1000030837703 ORCID 0000-0002-2063-8453 0000-0002-2063-8453 researchmap permalink 30837703 30837703 Scopus Author ID 57200115385 57200115385 著者名 Kato, Hayato
著者	NRID 1000090880295 1000090880295 著者名 Okoshi, Hirofumi
キーワード等	Multinational enterprises (MNEs)
	Transfer pricing
	Production location choice
	Intra-firm trade
	Arm’s length principle (ALP)
内容	This is a post-peer-review, pre-copyedit version of an article published in Int. Tax Public Finance. The final authenticated version is available online at: https://doi.org/10.1007/s10797-018-9523-2.
抄録	When multinational enterprises (MNEs) separate the geographical location of affiliates, they can shift profits between the affiliates by manipulating intra-firm prices of inputs. We show that if the international tax difference between the parent and the host countries is large, MNEs choose to separately locate their affiliates in the two countries. We also investigate the impact of the arm’s length principle (ALP) on the location choice, which requires that the intra-firm price of inputs should be set equal to the price of similar inputs for the independent downstream firms. The ALP may change the location choice of MNEs, bringing smaller tax revenues to the host country, but greater revenues globally.
出版者	Springer
収録物名	International Tax and Public Finance
巻(号)	26(4)
ページ	835-871
刊行年月	2019-08-15
言語	英語
ハンドルURL	https://hdl.handle.net/11094/81779
PISSN	09275940
eISSN	15736970
NCID	AA10995134
関連情報 (isVersionOf)	DOI (出版社版) https://doi.org/10.1007/s10797-018-9523-2
アクセス権	open access
権利情報	© 2018, Springer Science+Business Media, LLC, part of Springer Nature.
出版タイプ	Accepted Manuscript
カテゴリ	学術雑誌論文 Journal Article

資源タイプ	学術雑誌論文
ローカル資源タイプ	学術雑誌論文
DCMI資源タイプ	text
DCTERMS.bibliographicCitation	International Tax and Public Finance. 2019, 26(4), p. 835-871
DC.title	Production location of multinational firms under transfer pricing: the impact of the arm’s length principle
DC.creator	Kato, Hayato
DC.creator	Okoshi, Hirofumi
DC.publisher	Springer
DC.language' scheme='DCTERMS.RFC1766	英語
DC.type' scheme='DCTERMS.DCMIType	text
DCTERMS.issued' scheme='DCTERMS.W3CDTF	2019-08-15
DC.identifier	https://doi.org/10.1007/s10797-018-9523-2
DC.subject	Multinational enterprises (MNEs)
	Transfer pricing
	Production location choice
	Intra-firm trade
	Arm’s length principle (ALP)
DC.description	This is a post-peer-review, pre-copyedit version of an article published in Int. Tax Public Finance. The final authenticated version is available online at: https://doi.org/10.1007/s10797-018-9523-2.
DCTERMS.abstract	When multinational enterprises (MNEs) separate the geographical location of affiliates, they can shift profits between the affiliates by manipulating intra-firm prices of inputs. We show that if the international tax difference between the parent and the host countries is large, MNEs choose to separately locate their affiliates in the two countries. We also investigate the impact of the arm’s length principle (ALP) on the location choice, which requires that the intra-firm price of inputs should be set equal to the price of similar inputs for the independent downstream firms. The ALP may change the location choice of MNEs, bringing smaller tax revenues to the host country, but greater revenues globally.
DC.rights	© 2018, Springer Science+Business Media, LLC, part of Springer Nature.
DC.format	81779
citation_title	Production location of multinational firms under transfer pricing: the impact of the arm’s length principle
citation_author	Kato, Hayato
citation_author	Okoshi, Hirofumi
citation_publisher	Springer
citation_language	英語
citation_date	2019-08-15
citation_journal_title	International Tax and Public Finance
citation_volume	26
citation_issue	4
citation_firstpage	835
citation_lastpage	871
citation_doi	https://doi.org/10.1007/s10797-018-9523-2
citation_public_url	https://hdl.handle.net/11094/81779

Production location of multinational firms under transfer pricing: the impact of the arm’s length principle

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