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~institution:"Zentrum für Europäische Wirtschaftsforschung (ZEW)"
~person:"Spengel, Christoph"
~subject:"tax planning"
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Effective tax rates under IP tax planning
Evers, Lisa
;
Spengel, Christoph
-
Zentrum für Europäische Wirtschaftsforschung (ZEW)
-
2014
considering a research & development (R&D)
investment
which is carried out by a parent company, whereby the resulting intangible …
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