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Purpose: The purpose of this paper is to provide a R&D outsourcing contract design framework to incent R&D outsourcing service providers sharing tacit and explicit knowledge. Design/methodology/approach: The author uses the principal-agent theory to builds multitask principal-agent model which...
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The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the...
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