Blar i Discussion papers (FOR) på forfatter "Raimondos-Møller, Pascalis"
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Taxes and Decision Rights in Multinationals
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Discussion paper, Working paper, 2007)We examine how a multinational’s choice to centralize or de-centralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices ...