Martini, Jan Thomas; Niemann, Rainer; Simons, Dirk - Universität <Bielefeld> / Lehrstuhl für Controlling … - 2007
For mitigating the problems of transfer pricing formula apportionment (FA) is discussedintensively. However, FA could even be more harmful than transfer pricing because incomeshifting would require changing economic decisions instead of just taking advantage ofaccounting options. We analyze the...