Transfer Pricing or Formula Apportionment? Tax†Induced Distortions of Multinationals’ Investment and Production Decisions

Jan Thomas Martini, Rainer Niemann and Dirk Simons

Contemporary Accounting Research, 2012, vol. 29, issue 4, 1060-1086

Date: 2012
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https://doi.org/10.1111/j.1911-3846.2012.01140.x

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