The impact of ICT on profit allocation within multinational groups: arm's length pricing or formula apportionment?
Anne Schäfer and Christoph Spengel
| Year of publication: |
[2003]
|
|---|---|
| Authors: | Schaefer, Anne |
| Other Persons: | Spengel, Christoph (contributor) ; Schäfer, Anne (contributor) |
| Publisher: |
Mannheim : Zentrum für Europäische Wirtschaftsforschung |
| Subject: | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Verrechnungspreis | Transfer pricing | Internet | Electronic Commerce | E-commerce | Unternehmensbesteuerung | Corporate taxation | Konzernbesteuerung | Group taxation | Doppelbesteuerung | Double taxation | Welt | World |
| Description of contents: | Table of Contents [gbv.de] |
freely available
| Extent: | 36 S. |
|---|---|
| Series: | Discussion paper. - Mannheim : ZEW, ZDB-ID 1198556-2. - Vol. 03,53 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
| Language: | English |
| Notes: | Literaturverz. S.32-36 Internetausg.: ftp://ftp.zew.de/pub/zew-docs/dp/dp0353.pdf |
| Classification: | H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014461678