Summary
In general, the allocation of income of multinational enterprises to several jurisdictions for corporate tax purposes follows the OECD standard of the arm’s length principle. In contrast to the theory of the multinational enterprise, delimitation of income following this principle does not fit systematically to the theoretical perception of the multinational enterprise as an integrated business. It is shown that almost any transfer price for tax purposes except for marginal-cost prices affects the optimal production plan. Therefore, it is inadequate to fix arm’s length related transfer pricing schemes to value cross border activities for tax purposes. Since the EU-Commission favours a comprehensive approach which is based on the unitary principle to tax integrated businesses in Europe, conditions under which an efficient allocation of resources results are specified.
Similar content being viewed by others
Literaturverzeichnis
Arrow, Kenneth J. (1977), Optimization, Decentralization, and Internal Pricing in Business Firms, in: Arrow, Kenneth J./Hurwicz, Leonid (Hrsg.), Studies in Resource Allocation Processes, S. 134–145.
Bond, Eric W. (1980), Optimal Transfer Pricing when Tax Rates Differ, in: Southern Economic Journal, Vol. 47, S. 191–200.
Copithorne, Lawrence W. (1971), International Coporate Transfer Prices and Government Policy, in: The Canadian Journal of Economics, Vol. 4, S. 324–341.
Diewert, Erwin W. (1985), Transfer Pricing and Economic Efficiency, in: Rugman, Alan M./Eden, Lorraine (Hrsg.), Multinationals and Transfer Pricing, S. 47–81.
Dunning, John H. (2001), The Key Literature on IB Activities: 1960–2000, in: Rugman, Alan M./Brewer, Thomas L., (Hrsg.), The Oxford Handbook of International Business, S. 36–68.
Eden, Lorraine (1998), Transfer Pricing and Corporate Income Taxation in North America.
Erdahl, Steven D. (1995), Supreme Court Upholds California’s Unitary Taxation of Foreign Multinationals, in: Journal of Corporate Taxation Vol. 22, S. 3–35.
Ernst & Young (2001), Transfer Pricing 2001 Global Survey, http://www.ey.com/global/vault.nsf/Germany/Transfer_Pricing_2002/$file/Transfer_Pricing_2002.pdf, Zugriffsdatum: 04.06.2002.
EU-Kommission (2001), Unternehmensbesteuerung im Binnenmarkt, SEK (2001) 1681.
EU-Kommission (2001a), Steuerpolitik in der Europäischen Union — Prioritäten für die nächsten Jahre, KOM (2001) 260.
EU-Kommission (2001b), Ein Binnenmarkt ohne steuerliche Hindernisse, KOM (2001) 582 endg.
EU-Kommission (2003), Ein Binnenmarkt ohne unternehmenssteuerliche Hindernisse, Ergebnisse, Initiativen, Herausforderungen, KOM (2003) 726 endg.
Ewert, Ralf/Wagenhofer, Alfred (2003), Interne Unternehmensrechnung, 5. Auflage.
Gerken, Lüder/ Märkt, Jörg/ Schick, Gerhard (2001), Double Income Taxation as a Response to Tax Competition in the EU, in: Intereconomics, Vol. 36, S. 244–254.
Goodspeed, Timothy J./Witte, Ann D. (1999), International Taxation, in: Bouckaert, Boudewijn/De Geest, Gerrit (Hrsg.), Encyclopedia of Law and Economics, Volume I. The History and Methodology of Law and Economics, S. 256–300.
Gordon, Roger H./ Wilson, John Douglas (1986), An Ecamination of Multijourisdictional-Corporate Income Taxation under Formula Apportionment, in: Econometrica, Vol. 54, S. 1357–1373.
Gresik, Thomas A./Osmundsen, Petter (2001), Transfer Pricing with no Unrelated Parties, Working Paper October 2001, http://www.nd.edu/~tgresik/research.htm, Zugriffsdatum: 01.08.2002.
Halperin, Robert/Srinidhi, Bin (1987), The Effects of the US Income Tax Regulation’s Transfer Pricing Rules on Allocative Efficiency, in: Accounting Review, Vol. 62, S. 686–706.
Halperin, Robert/ Srinidhi, Bin (1991), U.S. Income Tax Transfer-Pricing Rules and Resource Allocation: The Case of Decentralized Multinational Firms, in: Accounting Review, Vol. 66, S. 141–157.
Hennart, Jean-François (2001), Theories of the Multinational Enterprise, in: Rugman, Alan M./Brewer, Thomas L., (Hrsg.), The Oxford Handbook of International Business, S. 127–149.
Hirshleifer, Jack (1956), On the Economics of Transfer Pricing, in: Journal of Business, Vol. 29, S. 172–183.
Hirshleifer, Jack (1957), Economics of the Divisionalized Firm, in: Journal of Business, Vol. 30, S. 96–108.
Jacobs, Otto H. (2002), Internationale Unternehmensbesteuerung, 5. Auflage.
Kreuter, Andreas (1999), Verrechnungspreise in Profit-Center-Organisationen, 2. Auflage.
Lannoo, Karel/Levin, Mattias (2002), An EU Company without an EU Tax?, in: Centre for European Studies Research Report, April, http://europa.eu.int/comm/taxation_customs/taxation/company_tax/docs/corporate_taxation.pdf, Zugriffsdatum: 30.10.2002.
Lodin, Sven O./Gammie, Malcom (2001), Home State Taxation.
Luttermann, Claus (1996), Besteuerung multinationaler Konzerne in den Vereinigten Staaten von Amerika, in: Recht der Internationalen Wirtschaft Heft 11, 42. Jg., S. 935–948.
McLure, Charles E. (1980), The State Corporate Income Tax: Lambs in Wolves’ Clothing, in: Aaron, Henry J./Boskin, Michael J. (Hrsg.), The Economics of Taxation, S. 327–346.
McLure, Charles E. (1981), The Elusive Incidence of the Corporate Income Tax: The State Case, in: Public Finance Quarterly, Vol. 9, S. 395–413.
Mintz, Jack M. (1999), Globalization of the Corporate Income Tax: The Role of Allocation, in: Finanzarchiv, 56. Jg., S. 389–423.
Mintz, Jack M./Weiner, Joann M. (2001), Exploring Formula Allocation for the European Union, Working Paper, http://www.umich.edu/~iinet/euc/PDFs/2002%20Papers/MintzWeiner.pdf, Zugriffsdatum 21.12.2003.
Musgrave, Peggy B. (1974), International Tax Base Division and the Multinational Corporation, in: Public Finance 1972, S. 394–413.
Musgrave, Peggy B. (1984), Principles for Dividing the State Corporate Tax Base, in: McLure, C. E. (Hrsg.), The State Corporation Income Tax, S. 228–246.
Musgrave, Peggy B. (2000), Interjurisdictional Equity in Company Taxation: Principles and Applications to the European Union, in: Cnossen, Sijbren (2000), Taxing Capital Income in the European Union, S. 46–77.
Nielsen, Søren Bo/ Raimondos-Møller, Pascalis/ Schjelderup, Guttorm (2003), Formula Apportionment and Transfer Pricing under Oligopolistic Competition, in: Journal of Public Economic Theory, Vol. 5, S. 419–437.
Oates, Wallace E. (1999), An Essay on Fiscal Federalism, in: Journal of Economic Literature, Vol. 37, S. 1120–1149.
Oestreicher, Andreas (2000), Konzern-Gewinnabgrenzung.
Oestreicher, Andreas (2002), Konzernbesteuerung in Europa, in: Steuer und Wirtschaft, 32. Jg., 4. Quartal, S. 342–356.
Plasschaert, Sylvain (1997), An EU-Tax on the Consolidated Profits of Multinational Enterprises, in: European Taxation, Vol. 37, S. 2–13.
Research Institute of America (2003), All States Tax Handbook.
Riecker, Andreas (1996), Körperschaftsbesteuerung in der Europäischen Union und das US-amerikanische Modell der Unitary Taxation.
Schmalenbach, Eugen (1908/09), Über Verrechnungspreise, in: Zeitschrift für handelswissenschaftliche Forschung, 3. Jg., S. 165–185.
Schneider, Dieter (2003), Wider Marktpreise als Verrechnungspreise in der Besteuerung internationaler Konzerne, in: Der Betrieb, 55. Jg., S. 53–58.
Schjelderup, Guttorm/ Weichenrieder, Alfons J. (1999), Trade, Multinationals, and Transfer Pricing Regulations, in: The Canadian Journal of Economics, Vol. 32, S. 817–834.
Sørensen, Peter B. (2002), To Harmonise or not to Harmonise?, in: CES ifo Forum, Vol. 1, S. 31–35.
Stehn, Jürgen (1992), Ausländische Direktinvestitionen in Industrieländern.
Sunley, Emil M. (2002), The Pros and Cons of Formulary Apportionment, in: CES ifo Forum, Vol. 1, S. 36–37.
Weichenrieder, Alfons (1995), Besteuerung und Direktinvestition.
Weiner, Joann M. (1999), Using the Experience in the U.S. States to Evaluate Issues in Implementing Formula Apportionment at the International Level, U.S. Department of the Treasury, Paper 83, http://www.ustreas.gov/ota/ota83.pdf, Zugriffsdatum: 10.10.02.
Weiner, Joann M. (2001), The European Union and Formular Apportionment: Caveat Emptor, in: European Taxation, S. 380–388.
Weiner, Joann M. (2002), EU Commission, Member States Commit to EU-Wide Company Taxation, Formulary Apportionment, in: Tax Notes International, S. 515–520.
Wellisch, Dietmar (2003), Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen, in: Jahrbücher für Nationalökonomie und Statistik, 223. Jg., S. 332–359 und S. 464–477.
Author information
Authors and Affiliations
Corresponding author
Additional information
Ich danke einem anonymen Gutachter für wertvolle Hinweise.
Rights and permissions
About this article
Cite this article
Schröer, A. Entscheidungswirkungen steuerlicher Erfolgsabgrenzungsparadigmen bei multinationalen Unternehmen. Schmalenbachs Z betriebswirtsch Forsch 56, 259–281 (2004). https://doi.org/10.1007/BF03372737
Published:
Issue Date:
DOI: https://doi.org/10.1007/BF03372737