Interesting paper. Results show revenue forgone in UK in 2010 168 million UKP =0.01% of GDP. Also wonder if 'mispricing'? or 'strategic TP'?https://twitter.com/phdskat/status/897036433306857472 …
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@p_sfitz had similar point. I haven't read in full yet, but even tho authors say mispricing, it seems to mean avoidance (i.e. strategic TP)
Has been pointed out to me that OECD TP Gdlines dont include word 'mispricing' (is that true? cant search doc) Term is undefined in paper
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Not sure but I'd be surprised if TPGs mentioned mispricing. Generally doesn't discuss mechanisms of avoidance/abuse
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I wondered about this too, but the term is used loads in the UN TP manualpic.twitter.com/vxmM6IiOaH
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