Blar i Articles (SAM) på forfatter "Nielsen, Søren Bo"
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Company taxation and tax spillovers: Separate accounting versus formula apportionment
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Journal article; Peer reviewed, 2010)It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use so-called formula apportionment (FA) to tax corporate income, and ...