Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases
Crossref DOI link: https://doi.org/10.1007/s11573-018-0891-y
Published Online: 2018-02-01
Published Print: 2018-12
Update policy: https://doi.org/10.1007/springer_crossmark_policy
Kiesewetter, Dirk
Steigenberger, Tobias
Stier, Matthias
Text and Data Mining valid from 2018-02-01
Article History
First Online: 1 February 2018
Compliance with ethical standards
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: The authors have no conflicts of interest to declare.