Residual profit splitting: a theory-based approach to tax multinationals
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DOI: 10.1007/s10797-024-09848-7
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More about this item
Keywords
OECD/G20 BEPS Project; Formula apportionment; Separate entity accounting; Shapley assignment of taxing rights; Residual profit allocation/splitting;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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