Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting

Roger H. Gordon and Jeffrey K. MacKie-Mason, The Effects of Taxation on Multinational Corporations (University of Chicago Press, 1995), chap. 3, https://www.nber.org/books-and-chapters/effects-taxation-multinational-corporations/why-there-corporate-taxation-small-open-economy-role-transfer-pricing-and-income-shifting.