Nielsen, Søren Bo; Raimondos-Møller, Pascalis; … - 2001
transfer pricing. The US and Canada use Formula Apportionment (FA) to tax corporate income, and the EU is debating a switch …. The focal point of the analysis is on how changes in tax rates affect capital formation, input choice, and transfer … pricing as well as spillovers on tax revenue in other countries. The analysis shows that a move from SA to FA will not …