Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions
R. Ortmann, E. Pummerer, Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions, 2015.
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Working Paper
| English
Author
Ortmann, Regina;
Pummerer, Erich
Department
Publishing Year
Series Title / Volume
arqus, Quantitative Research in Taxation
Volume
198
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Cite this
Ortmann R, Pummerer E. Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions. Vol 198.; 2015.
Ortmann, R., & Pummerer, E. (2015). Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions (Vol. 198).
@book{Ortmann_Pummerer_2015, series={arqus, Quantitative Research in Taxation}, title={Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions}, volume={198}, author={Ortmann, Regina and Pummerer, Erich}, year={2015}, collection={arqus, Quantitative Research in Taxation} }
Ortmann, Regina, and Erich Pummerer. Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions. Vol. 198. Arqus, Quantitative Research in Taxation, 2015.
R. Ortmann and E. Pummerer, Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions, vol. 198. 2015.
Ortmann, Regina, and Erich Pummerer. Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions. Vol. 198, 2015.