Schanz, Deborah (contributor); Niemann, Rainer (contributor) - 2007
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The introduction of formula apportionment intends to avoid the problems associated with
transfer pricing, especially the … transfer prices.
Since arm’s length transfer prices are notoriously hard to determine fiscal authorities tend to
impose very … for tax authorities. Introducing formula appor-
tionment would eliminate the need for transfer prices – at least for …