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Keywords: debt shifting
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Journal:
The Accounting Review
The Accounting Review (2018) 93 (3): 163–183.
Published: 01 May 2018
... capture income shifting's adverse effect on affiliates' financial accounts, for example, triggering reduced creditworthiness ( Randolph, Salamon, and Seida 2005 , 319). Thus, tax efficient transfer pricing and debt-shifting behavior can be characterized by the trade-off: where C...