Browsing Working papers (SNF) by Author "Nielsen, Søren Bo"
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Taxes and decision rights in multinationals
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Working paper, Working paper, 2007-04)We examine how a multinational’s choice to centralize or decentralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices ...