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Bernhard Köster

University of Applied Sciences

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Scholarly Papers (1)

1.

Microeconomic Foundation of Transfer-Pricing Rules

Number of pages: 40 Posted: 12 Aug 2025
Bernhard Köster and Felix Mühe
University of Applied Sciences and Karlshochschule International University
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Abstract:

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Firm Behaviour, Profit Shifting, Corporate Taxation, Multinational Firms, International Institutional Arrangement