Gerrit Kimpel

University of Goettingen (Göttingen) - Department of Finance, Accounting, and Taxes

Germany

SCHOLARLY PAPERS

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201

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Scholarly Papers (1)

The CCCTB Option – An Experimental Study

CIRANO - Scientific Publications 2014s-24
Number of pages: 65 Posted: 03 Jun 2014
Claudia Keser, Gerrit Kimpel and Andreas Oestreicher
University of Goettingen (Göttingen), University of Goettingen (Göttingen) - Department of Finance, Accounting, and Taxes and University of Goettingen (Göttingen)
Downloads 144 (394,422)

Abstract:

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International company taxation, separate accounting, formula apportionment, transfer pricing, experimental economics

The CCCTB Option – An Experimental Study

CEGE Discussion Paper No. 199
Number of pages: 64 Posted: 27 Mar 2014
Claudia Keser, Gerrit Kimpel and Andreas Oestreicher
University of Goettingen (Göttingen), University of Goettingen (Göttingen) - Department of Finance, Accounting, and Taxes and University of Goettingen (Göttingen)
Downloads 57 (728,078)

Abstract:

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International Company Taxation; Separate Accounting; Formula Apportionment; Transfer Pricing; Experimental Economics