Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions
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- Dietrich, Maik, 2009.
"Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung
[Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
- repec:dau:papers:123456789/6913 is not listed on IDEAS
- Sommer, Christoph, 2008. "Theorie der Besteuerung nach Formula Apportionment − Untersuchung auftretender ökonomischer Effekte anhand eines Allgemeinen Gleichgewichtsmodells," arqus Discussion Papers in Quantitative Tax Research 46, arqus - Arbeitskreis Quantitative Steuerlehre.
More about this item
KeywordsCapital budgeting; Formula apportionment; International Taxation; Investment Incentives; Multinational Groups; Transfer Pricing;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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