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Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases
Kiesewetter, Dirk, Steigenberger, Tobias, Stier, MatthiasLanguage:
english
Journal:
Journal of Business Economics
DOI:
10.1007/s11573-018-0891-y
Date:
February, 2018
File:
PDF, 1.07 MB
english, 2018