Formula apportionment and transfer pricing under oligopolistic competition
Year of publication: |
2003
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Authors: | Nielsen, Søren Bo ; Raimondos-Møller, Pascalis ; Schjelderup, Guttorm |
Published in: |
Journal of public economic theory. - Malden, Mass. : Wiley-Blackwell, ISSN 1097-3923, ZDB-ID 1468434-2. - Vol. 5.2003, 2, p. 419-437
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Subject: | Steuerwettbewerb | Tax competition | Unvollkommener Wettbewerb | Imperfect competition | Verrechnungspreis | Transfer pricing | Außensteuerrecht | Cross-border taxation | Konzernbesteuerung | Group taxation | Doppelbesteuerung | Double taxation | Multinationales Unternehmen | Transnational corporation | Theorie | Theory |
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