Showing 41 - 50 of 118,845
Persistent link: https://www.econbiz.de/10009720777
Persistent link: https://www.econbiz.de/10010196889
Persistent link: https://www.econbiz.de/10011792815
Persistent link: https://www.econbiz.de/10001452189
Persistent link: https://www.econbiz.de/10011573290
Persistent link: https://www.econbiz.de/10013162722
Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting-relevant intangible property at affiliates with a...
Persistent link: https://www.econbiz.de/10003951544