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Keywords: transfer prices
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Journal Articles
Flexibility in Income Shifting under Losses
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2018) 93 (3): 163–183.
Published: 01 May 2018
...Arnt O. Hopland; Petro Lisowsky; Mohammed Mardan; Dirk Schindler ABSTRACT This study examines the flexibility of multinational firms to adjust their income-shifting strategies—whether using transfer pricing or internal debt—during the tax year to react to affiliates' operating losses. We develop...
