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<titleInfo><title>Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals&apos; Locational Investment Decisions</title></titleInfo>





<name type="personal">
  <namePart type="given">Regina</namePart>
  <namePart type="family">Ortmann</namePart>
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  <namePart type="given">Erich</namePart>
  <namePart type="family">Pummerer</namePart>
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<originInfo><dateIssued encoding="w3cdtf">2015</dateIssued>
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<language><languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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<part><detail type="volume"><number>198</number></detail>
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<bibtex>@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} }</bibtex>
<ama>Ortmann R, Pummerer E. &lt;i&gt;Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions&lt;/i&gt;. Vol 198.; 2015.</ama>
<mla>Ortmann, Regina, and Erich Pummerer. &lt;i&gt;Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions&lt;/i&gt;. Vol. 198, 2015.</mla>
<short>R. Ortmann, E. Pummerer, Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions, 2015.</short>
<chicago>Ortmann, Regina, and Erich Pummerer. &lt;i&gt;Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions&lt;/i&gt;. Vol. 198. Arqus, Quantitative Research in Taxation, 2015.</chicago>
<ieee>R. Ortmann and E. Pummerer, &lt;i&gt;Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions&lt;/i&gt;, vol. 198. 2015.</ieee>
<apa>Ortmann, R., &amp;#38; Pummerer, E. (2015). &lt;i&gt;Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions&lt;/i&gt; (Vol. 198).</apa>
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