Buettner, Thiess; Riedel, Nadine; Runkel, Marco - In: National Tax Journal 64 (2011) 2, pp. 225-54
This paper argues that profit-shifting activities exist for multi-jurisdictional enterprises (MJEs) under a tax system of consolidation and formula apportionment (FA). A theoretical model discusses how a MJE can exploit strategically its impact on the definition of the consolidated group. The...