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Work­ing Pa­per: Ort­mann, Pummer­er (2015):For­mula Ap­por­tion­ment or Sep­ar­ate Ac­count­ing? Tax-In­duced Dis­tor­tions of Mul­tina­tion­als’ Loc­a­tion­al In­vest­ment De­cisions, ar­qus and TAF Work­ing Pa­per Series.

 |  Forschung,  Betriebswirtschaftslehre, insb. Betriebswirtschaftliche Steuerlehre

Ortmann, Regina, Pummerer, Erich (2015): Formula Apportionment or Separate Accounting?
Tax-Induced Distortions of Multinationals’ Locational Investment Decisions, arqus, Quantitative Research in Taxation, <link www.arqus.info/mobile/paper/arqus_198.pdf>Discussion Paper No. 198</link>, <link www.arqus.info>www.arqus.info</link>, <link file:75231>TAF Working Paper No. 15</link>.