The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment?
Year of publication: |
2003
|
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Authors: | Spengel, Christoph ; Schäfer, Anne |
Institutions: | Zentrum für Europäische Wirtschaftsforschung (ZEW) |
Subject: | International Company Taxation | Profit Allocation | Transfer Pricing | Arm?s Length Principle | Formula Apportionment | Inter-Nation Equity |
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