Can Formula Apportionment Really Prevent Multinational Enterprises from Profit Shifting? – The Role of Asset Valuation, Intragroup Debt, and Leases
Year of publication: |
2014
|
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Authors: | Kiesewetter, Dirk |
Other Persons: | Steigenberger, Tobias (contributor) ; Stier, Matthias (contributor) |
Publisher: |
[2014]: [S.l.] : SSRN |
Subject: | Multinationales Unternehmen | Transnational corporation | Theorie | Theory | Gewinnverlagerung | Income shifting | Konzernbesteuerung | Group taxation | Leasing |
Extent: | 1 Online-Ressource (37 p) |
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Series: | arqus Discussion Paper ; No. 175 |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 30, 2014 erstellt |
Other identifiers: | 10.2139/ssrn.2512174 [DOI] |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; F21 - International Investment; Long-Term Capital Movements ; F23 - Multinational Firms; International Business ; D21 - Firm Behavior |
Source: | ECONIS - Online Catalogue of the ZBW |
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