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Corporate tax systems, multinational enterprises, and economic integration

Kind, Hans Jarle (contributor); … - 2004 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002132804

Corporate tax systems, multinational enterprises, and economic integration

Kind, Hans Jarle; Midelfart-Knarvik, Karen Helene; … - In: Journal of international economics 65 (2005) 2, pp. 507-521

Persistent link: https://www.econbiz.de/10002687074

Mot en ny økonomisk geografi? : Implikasjoner av økonomisk integrasjon for velferd og nþringsstruktur i et lite land

Kind, Hans Jarle - In: Norsk økonomisk tidsskrift 112 (1998) 2, pp. 127-154

Persistent link: https://www.econbiz.de/10001254312

Corporate taxation, multinational enterprises and economic integration

Kind, Hans Jarle (contributor); … - 2001

Persistent link: https://www.econbiz.de/10013423342

Corporate tax systems, multinational enterprises, and economic integration

Kind, Hans Jarle; Midelfart-Knarvik, Karen Helene; … - 2004

Multinational firms are known to shift profits and countries are known to compete over shifty profits. Two major principles for corporate taxation are Separate Accounting (SA) and Formula Apportionment (FA). These two principles have very different qualities when it comes to preventing profit...