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transfer pricingmultinationales unternehmentransnational corporationtax avoidancemultinational productionfree tradetax competitiontrade agreementsfree trade agreementtransfer pricestaxes favorfavor multinationalproduction plantstax countrytrade agreementforeign investmentoecd staatenoecd countriesrules of origindesignation of originintegration agglomerationagglomeration multinationalproduction transfertariff eliminationelimination versusversus taxavoidance freeagreements transfercorporate taxenterprises mnesmnes manipulatemanipulate transfermnes shiftshift profitslow taxtax revenuesinternationales steuerrechtinternational tax lawagglomeration effecttransaction coststrade liberalizationnetwork externalityarm lengthlength principlefiscal competitioneconomic integrationpricing economicpricing tariffrules originlow corporatecorporate taxesproduction coursecourse economicintegration buildbuild countrycountry spatialspatial modelmodel differentdifferent corporatetax ratesrates multinationalprices intraintra firmfirm tradetrade usingusing transferpricing mnesprofits domesticdomestic productionplants foreignforeign distributiondistribution affiliatesaffiliates initialinitial stagestage integrationintegration mnesmnes locatelocate productionplants lowcountry laterlater stagestage locationpattern reversesreverses contraryconventional wisdomproduction necessarilygreater tax
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