Dissertation/Thesis
International tax competition, transfer pricing and multinational investment: theory and evidence.
| Τίτλος: | International tax competition, transfer pricing and multinational investment: theory and evidence. |
|---|---|
| Συνεισφορές: | Liu, Junyi., Chinese University of Hong Kong Graduate School. Division of Economics. |
| Έτος έκδοσης: | 2007 |
| Συλλογή: | The Chinese University of Hong Kong: CUHK Digital Repository / 香港中文大學數碼典藏 |
| Θεματικοί όροι: | Investments, Foreign--Effect of taxation on, Transfer pricing--Mathematical models |
| Περιγραφή: | Liu, Junyi. ; Thesis (M.Phil.)--Chinese University of Hong Kong, 2007. ; Includes bibliographical references (leaves 76-79). ; Abstracts in English and Chinese. ; Table of Content ; Abstract --- p.i ; Acknowledgement --- p.iii ; Table of Content --- p.iv ; Chapter Chapter 1 --- Introduction --- p.1 ; Chapter 1.1 --- "“Race to the bottom""" --- p.1 ; Chapter 1.2 --- The New Context of International Trade --- p.2 ; Chapter 1.3 --- Related party trade of Hong Kong --- p.4 ; Chapter 1.4 --- Transfer Pricing --- p.6 ; Chapter Chapter 2 --- The Theory --- p.9 ; Chapter 2.1 --- Introduction --- p.9 ; Chapter 2.2 --- Literature Review --- p.10 ; Chapter 2.3 --- The Model --- p.16 ; Chapter 2.4 --- MNC Manipulation Of Transfer Pricing --- p.20 ; Chapter 2.5 --- MNC Manipulation Of Host Country Demand --- p.25 ; Chapter 2.6 --- MNC Manipulation Of Explicit Benchmarks On Transfer Prices --- p.28 ; Chapter 2.7 --- The Race to the Bottom in International Tax Competition --- p.32 ; Chapter 2.8 --- Textbook Model without Transfer Pricing --- p.35 ; Chapter 2.9 --- Concluding Remarks --- p.37 ; Chapter Chapter 3 --- Empirical Evidence --- p.39 ; Chapter 3.1 --- Introduction --- p.39 ; Chapter 3.2 --- Related Literature --- p.41 ; Chapter 3.3 --- Data and Empirical Specification --- p.44 ; Chapter 3.4 --- Empirical Results --- p.51 ; Appendix --- p.58 ; List of Tables --- p.63 ; Table 1 Related Party Trade as a Share of U.S. Imports from Selected Countries and Regions --- p.63 ; Table 2 Related Party Trade as a Share of U.S. Exports from Selected Countries and Regions --- p.63 ; "Table 3A Top 10 Source Countries for Re-exports via Hong Kong, 2006" --- p.64 ; "Table 3B: Top 10 Destinations of Re-exports via Hong Kong, 2006" --- p.64 ; Table 4A: Top 10 sources of China's FDI in 2005 --- p.64 ; Table 4B: Top 10 sources of China's FDI in 2006 --- p.64 ; Table 4C Top 10 sources of China's FDI (January to March 2007) --- p.64 ; Table 5 Round Tripping of FDI to the PRC: The Case of U.S. --- p.65 ; Table 6 Top 24 Destinations for FDI in ... |
| Τύπος εγγράφου: | Thesis |
| Περιγραφή αρχείου: | print; v, 79 leaves : ill.; 30 cm. |
| Γλώσσα: | English Chinese |
| Relation: | cuhk:326099; http://library.cuhk.edu.hk/record=b5893307 |
| Διαθεσιμότητα: | http://library.cuhk.edu.hk/record=b5893307 https://repository.lib.cuhk.edu.hk/en/item/cuhk-326099 |
| Rights: | Use of this resource is governed by the terms and conditions of the Creative Commons “Attribution-NonCommercial-NoDerivatives 4.0 International” License (http://creativecommons.org/licenses/by-nc-nd/4.0/) |
| Αριθμός Καταχώρησης: | edsbas.AB3B3A4E |
| Βάση Δεδομένων: | BASE |
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