Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 03-53 // 2003

    The Impact of ICT on Profit Allocation within Multinational Groups: Arm’s Length Pricing or Formula Apportionment?

    The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational…

  2. Contributions to Edited Volumes and Conference Proceedings // 2003

    Corporate Taxes and Economic Inefficiency in Europe