Transfer pricing or formula apportionment? : tax-induced distortions of multinationals' investment and production decisions
Year of publication: |
2012
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Authors: | Martini, Jan Thomas ; Niemann, Rainer ; Simons, Dirk |
Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 29.2012, 4, p. 1060-1086
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Subject: | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Konzernbesteuerung | Group taxation | Verrechnungspreis | Transfer pricing | Investitionsentscheidung | Investment decision | Organisationale Entscheidung | Organizational decision-making |
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