In this working paper, CBO analyzes how corporate income tax rates affect flows of trade between the affiliates of multinationals—known as related-party trade—to examine whether transfer prices are sensitive to tax differentials.

The Effect of Tax-Motivated Transfer Pricing on U.S. Aggregate Trade Statistics: Working Paper 2019-05

In this working paper, CBO analyzes how corporate income tax rates affect flows of trade between the affiliates of multinationals—known as related-party trade—to examine whether transfer prices are sensitive to tax differentials.

    

S. 832, a bill to nullify the Supplemental Treaty Between the United States of America and the Confederated Tribes and Bands of Indians of Middle Oregon, concluded on November 15, 1865

As ordered reported by the Senate Committee on Indian Affairs on May 15, 2019

    

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