Sorting into outsourcing : are profits taxed at a gorilla's arm's length?
Year of publication: |
2013
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Authors: | Bauer, Christian ; Langenmayr, Dominika |
Published in: |
Journal of international economics. - Amsterdam [u.a.] : Elsevier, ISSN 0022-1996, ZDB-ID 120143-8. - Vol. 90.2013, 2, p. 326-336
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Subject: | Outsourcing | Profit taxation | Transfer pricing | Arm's length principle | Multinational firms | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Theorie | Theory | Ertragsbesteuerung | Unternehmensbesteuerung | Corporate taxation |
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