Transfer Pricing in the 21st Century: A Proposal for both Developed and Developing CountriesLatin American and Caribbean Law and Economics Association (ALACDE) Annual Papers (2005)
AbstractThe conventional wisdom maintains that the emergence of the International Tax Regime since the 1920’s is a miracle. This is so, the argument goes, because taxes are the last topic on which a Hobbesian observer would have predicted sovereign nations to reach a consensus given the zero-sum nature of the game: one’s country gain in revenue is another’s loss. Conversely, this Article predicates that the International Tax Regime is not a miracle, but rather an intelligible (sometimes failed) attempt to solve problems in the strategic interaction among nations in the allocation of international tax bases.
Publication DateApril 25, 2005
Citation InformationEduardo A. Baistrocchi. "Transfer Pricing in the 21st Century: A Proposal for both Developed and Developing Countries" Latin American and Caribbean Law and Economics Association (ALACDE) Annual Papers (2005)
Available at: http://works.bepress.com/eduardo_baistrocchi/1/