The arm's length principle and distortions to multinational firm organization
Year of publication: |
2013
|
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Authors: | Keusching, Christian ; Devereux, Michael P. |
Published in: |
Journal of international economics. - Amsterdam [u.a.] : Elsevier, ISSN 0022-1996, ZDB-ID 120143-8. - Vol. 89.2013, 2, p. 432-440
|
Subject: | Corporate tax | Transfer prices | Arm's length principle | Corporate finance | Verrechnungspreis | Transfer pricing | Multinationales Unternehmen | Transnational corporation | Theorie | Theory | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax |
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