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Transfer pricing or formula apportionment? : tax-induced distortions of multinationals' investment and production decisions
Martini, Jan Thomas; Niemann, Rainer; Simons, Dirk - In: Contemporary accounting research : a journal of the … 29 (2012) 4, pp. 1060-1086
Persistent link: https://www.econbiz.de/10009717275
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Transfer Pricing or Formula Apportionment? Tax‐Induced Distortions of Multinationals’ Investment and Production Decisions*
Martini, Jan Thomas; Niemann, Rainer; Simons, Dirk - In: Contemporary accounting research : a journal of the … 29 (2012) 4, pp. 1060-1086
Persistent link: https://www.econbiz.de/10010057200