TY  - JOUR
U1  - Zeitschriftenartikel, wissenschaftlich - begutachtet (reviewed)
A1  - Lahmann, Alexander
A1  - Bachmann, Carmen
A1  - Baumann, Martin
T1  - Tax-motivated R&D offshoring: R&D tax incentives and transfer prices
JF  - Die Betriebswitschaft
N2  - This paper analyzes the influence of tax aspects on offshoring decisions. The study is based on aggregated data from the pharmaceutical industry. The findings suggest that offshoring decisions can be biased when the expected tax benefit of tax incentives is not considered in the transfer price. It can be shown that these tax effects vary depending on the type and the design of the respective tax incentive. The paper also shows that misevaluations of the transfer price result in substantial tax effects.
KW  - R&D offshoring
KW  - pharmaceutical offshoring
KW  - patent box
KW  - R&D tax incentives
KW  - transfer price
Y1  - 2016
SN  - 0342-7064
SS  - 0342-7064
N1  - In: Die Betriebswirtschaft, 76 (2016) 3, 233-259
VL  - 76
IS  - 3
SP  - 233
EP  - 251
ER  -