| 000 | 01923nab a2200289 c 4500 | ||
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| 999 |
_c151569 _d151569 |
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| 003 | ES-MaIEF | ||
| 005 | 20251119114556.0 | ||
| 007 | ta | ||
| 008 | 251119t2025 xxu||||| |||| 00| 0eng d | ||
| 040 | _cES-MaIEF | ||
| 100 |
_963961 _aPomeranz, Dina |
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| 245 | 1 | 0 |
_aDo transfer pricing reforms lead to a boom in tax consultants? _c Dina Pomeranz and Juan Carlos Suárez Serrato |
| 520 | _aThe Organisation for Economic Co-operation and Development (OECD) has promoted the adoption of internationally standardized transfer pricing rules to curb profit shifting for tax avoidance by multinational firms. In a 2023 study, Bustos and colleagues analyzed a major reform in Chile based on these OECD standards and found that it led to a surge in tax advisory services. This paper investigates the external validity of this finding. Combining employment history data with information on countries’ strictness of transfer pricing regulations over time, we analyze the effect for four countries: Chile, Colombia, Spain, and Uruguay. Event-study difference-in-differences analysis shows that reforms led to substantial increase in transfer pricing consultants in most cases. The effect is larger when the reform is stronger and when a country has a lower level of pretreatment transfer pricing strictness or of transfer pricing consultants. | ||
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
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| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
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| 650 | 4 |
_944029 _aEVASION FISCAL |
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| 650 | 4 |
_932314 _aBENEFICIOS |
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| 650 | 4 |
_931098 _aASESORES FISCALES |
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| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
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| 650 | 4 |
_92961 _aCHILE |
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| 650 | 4 |
_937749 _aCOLOMBIA |
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| 650 | 4 |
_941092 _aESPAÑA |
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| 650 | 4 |
_948649 _aURUGUAY |
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| 700 |
_966698 _aSuárez Serrato, Juan Carlos |
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| 773 | 0 |
_9174485 _oOP 233/2025/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.78, n.2, June 2025, p. 513-533 |
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| 942 | _cART | ||