Sebastian Heitzmann

University of Freiburg

Fahnenbergplatz

Freiburg, D-79085

Germany

  • University of Freiburg

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Transfer Pricing and Partial Tax Harmonization

CESifo Working Paper Series No. 6875
Number of pages: 23 Posted: 06 Apr 2018
Wolfgang Eggert, Gideon Goerdt and Sebastian Heitzmann
University of Freiburg - Institute of Public Finance, University of Freiburg and University of Freiburg
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Abstract:

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tax harmonization, transfer pricing, multinational, profit shifting