The Impact of ICT on Profit Allocation within Multinational Groups: Arm’s Length Pricing or Formula Apportionment?
ZEW Discussion Paper Nr. 03-53 // 2003Schäfer, Anne und Christoph Spengel (2003), The Impact of ICT on Profit Allocation within Multinational Groups: Arm’s Length Pricing or Formula Apportionment?, ZEW Discussion Paper Nr. 03-53, Mannheim.