HIGHLIGHTS
- who: Regina Ortmann from the Faculty of Business Administration and Economics, Universitu00e4t Paderborn, Paderborn, Germany have published the research work: Distortional effects of separate accounting and formula apportionment on factor allocation, in the Journal: (JOURNAL)
- what: The authors examine distortions caused by tax base allocation systems-separate accounting (SA) or formula apportionment (FA)-with respect to the allocation of assets and workforce within multinational entities (MNEs). The authors focus here solely on transfer pricing. The aim of the OECD BEPS project is to tackle tax avoidance of MNEs by closing loops and mismatches in national . . .
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