Nach­rich­ten (Lis­ten-Va­ri­a­n­te)

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 - Research

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