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We examine which tax allocation system leads to more severe distortions with respect to locational investment decisions. We consider separate accounting (SA) and formula apportionment (FA). The effects of both systems have been hotly debated in Europe in the past years. The reason is that the EU...
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This volume takes stock of the latest international business research on the relationship between European multinational enterprises (MNEs) and their policy environment. The volume brings together a variety of scholarly contributions from an European perspective. European MNEs were amongst the...
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