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Cited by

• 2001Foreign direct investment, intra-firm trade and ownership structure60 cited
• 2004Corporate Tax Systems, Multinational Enterprises, and Economic Integration22 cited
• 1999Prospects for Co‐ordination of Corporate Taxation and the Taxation of Interest Income in the EU20 cited
• 2013Transfer Pricing Rules, OECD Guidelines, and Market Distortions20 cited