01026nam a22001217a 4500020002800000100002600028245007700054260003900131300000900170520064300179650003200822856005000854  aISBN: 978-1-4648-0275-1  aDavies, R. B. 'et al'  aKnocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing  aDublinbUniversity of Dublinc2016  a45p.  aThis paper analyses the transfer pricing of multinational firms. Intra-firm prices may systematically deviate from arm’s length prices for two motives: pricing to market and tax avoidance. Using French firm-level data on arm’s length and intra-firm export prices, we find that the sensitivity of intra-firm prices to foreign taxes is reinforced once we control for pricing-to-market determinants. Most importantly, we find no evidence of tax avoidance if we disregard tax haven destinations. Tax avoidance through transfer pricing is economically sizable. The bulk of this loss is driven by the exports of 450 firms to ten tax havens.  aTransfer pricing, Tax haven  uiffoadatabase.trustafrica.org/iff/DMPTweb.pdf