| 来源类型 | Working Paper
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| 规范类型 | 报告
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| DOI | 10.3386/w9843
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| 来源ID | Working Paper 9843
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| Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax |
| David F. Bradford
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| 发表日期 | 2003-07-14
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| 出版年 | 2003
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| 语种 | 英语
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| 摘要 | In a previous paper I described how the tax design called the X Tax would facilitate an international tax system free of many of the complexities and avoidance opportunities plaguing the existing international tax regime and also have neutrality properties generally deemed desirable. A choice must, however, be made between two basic treatments of transborder business transactions --the origin and destination principles. The destination-principle approach sidesteps the need to identify arm's length terms of transborder transactions between related business entities -- the transfer-pricing problem. This serious problem remains in the origin-principle approach, which, however, presents fewer challenges of monitoring the flow of goods and services across borders, obviates what I call the tourism problem' whereby people can reduce their taxes by consuming in a low-tax jurisdiction and, arguably most important, avoids transition effects associated with introduction of the tax and subsequent tax rate changes that occur in the destination approach. In this paper I explore possible special rules for transborder transactions between related parties in an origin-based system to eliminate the transfer-pricing problem. |
| 主题 | Public Economics
; Taxation
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| URL | https://www.nber.org/papers/w9843
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| 来源智库 | National Bureau of Economic Research (United States)
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| 引用统计 |
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| 资源类型 | 智库出版物
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| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/567467
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推荐引用方式
GB/T 7714 |
David F. Bradford. Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax. 2003.
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文件名：
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w9843.pdf
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格式：
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Adobe PDF
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