More on the profit shifting costs function : analysis of the literature and other modelling approaches
Year of publication: |
2023
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Authors: | Rachidi, Mohamed ; El Moudden, Abdeslam |
Published in: |
Cogent economics & finance. - Abingdon : Taylor & Francis, ISSN 2332-2039, ZDB-ID 2773198-4. - Vol. 11.2023, 1, Art.-No. 2181603, p. 1-24
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Subject: | developing countries | modelling approach | profit shifting | Profit shifting costs | tax uncertainty | transfer price | Gewinnverlagerung | Income shifting | Verrechnungspreis | Transfer pricing | Theorie | Theory | Multinationales Unternehmen | Transnational corporation | Entwicklungsländer | Developing countries | Kostenfunktion | Cost function |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1080/23322039.2023.2181603 [DOI] |
Classification: | F23 - Multinational Firms; International Business ; G38 - Government Policy and Regulation ; H25 - Business Taxes and Subsidies |
Source: | ECONIS - Online Catalogue of the ZBW |
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