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~subject:"Estimation"
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Transfer Pricing of Intrafirm Sales as a
Profit
Shifting
Channel - Evidence from German Firm Data
Overesch, Michael
-
2012
channel of company tax planning. A simple theoretical model, considering
profit
shifting
activities of a multinational company … intrafirm sales constitutes an important channel of companies'
profit
shifting
activities …
Persistent link: https://www.econbiz.de/10012713135
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