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Transfer Pricing of Intangible Assets: Evidence from Patent Data
Abstract: To reduce their tax exposure, multinationals may seek to shift profits to countries with lower tax rates. Do patents play a role in this strategy?
Keywords: patents; corporate taxes; multinational corporations;
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https://www.stlouisfed.org/on-the-economy/2022/aug/transfer-pricing-intangible-assets-patent-data
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Provider: Federal Reserve Bank of St. Louis
Source: On the Economy
Publication Date: 2022-08-09