Do Transfer Pricing Reforms Lead to a Boom in Tax Consultants?
收藏NBER2025-05-01 更新2025-05-10 收录
下载链接：
https://www.nber.org/papers/w33736
下载链接
链接失效反馈官方服务：
资源简介：
The OECD has promoted the adoption of internationally standardized transfer pricing rules to curb profit shifting for tax avoidance by multinational firms. Bustos et al. (2023) analyzed a large reform in Chile based on these OECD standards and found that it led to a surge in tax advisory services.
提供机构：
美国国家经济研究局
创建时间：
2025-05-01
