Ownership Restrictions, Tax Competition and Transfer Pricing Policy

K. Diaw

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This paper analyzes tax/subsidy competition and transfer pricing regulation between governments involved in trade through a multinational firm and a joint venture using an input provided by the former.The paper takes into account the fact that in absence of bargaining, any model of such JV is discontinuous in the ownership distribution in that for di erent ownership distributions, control is either fully held by one party, or no party in particular.The paper therefore model control problems that are inherent to JVs without strongly dominant shareholder and provides along the way a rationale for indigenization policies that restrict foreign ownership.
Original languageEnglish
Place of PublicationTilburg
Number of pages29
Publication statusPublished - 2004

Publication series

NameCentER Discussion Paper


  • ownership
  • taxation
  • competition
  • price policy
  • control


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