研討日期	2022年3月28日上午10:30~ 12:30
研討地點	國立臺灣大學710討論室
主講題目 Title of the paper	International Tax Differences, Trade Costs, and the Multinational’s Tax Avoidance
作者 Authors of the paper	Yi-Hui Chen, Yi-Jie Lee, Shih-Jye Wu
文獻出處 Journal, vol.(issue), pp	Working paper
主講人	吳世傑
參加人員	吳世傑、王光正、王羿傑、林燕淑、施姵全、梁文榮、張瑞雲、彭正浩、黃鴻、陳彥勲、Dong Van Chung、Ayu Sasni Munte、Suttiwan Suwannajoi、許至乙、Bui Dang Long、蘇家叡、郭文忠、丁虹仁
摘要 Abstract of the paper	• Three distinct effects—strategic, intra-firm profit shifting, and channel substitution influence the optimal level of the transfer prices and the corresponding MNE’s location plan of its vertically related affiliates. • When the MNE is simultaneously the input supplier and output competitor for the downstream rival, its downstream affiliate’s competiveness will be dampen (resp. bolstered) when the locations of vertically related affiliates are separated (resp. co-located). • The fierce the competitive in the local final-good market, the more likely the MNE will separate its vertically related affiliates. • Compared to the case with the absence of ALP, the MNE will be more likely to separate its vertically related affiliates across different countries when the ALP is executed.