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Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel - Evidence from German Firm Data

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References

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1997Transfer Pricing as a Strategic Device for Decentralized Multinationals

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85 cited

2006International Tax Avoidance and U.S. International Trade67 cited

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2010Profit Shifting and Measured Productivity of Multinational Firms*44 cited
2007Profit Shifting by Multinationals: Indirect Evidence from European Micro Data26 cited
2020The impact of countries' transfer pricing rules on profit shifting23 cited