Strategic incentives for keeping one set of books under the Arm’s Length Principle
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DOI: 10.1016/j.mathsocsci.2020.01.010
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- Lemus Torres, Ana Belén, 2019. "Strategic Incentives for Keeping One Set of Books under the Arm's Length Principle," UC3M Working papers. Economics 28676, Universidad Carlos III de Madrid. Departamento de EconomÃa.
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More about this item
Keywords
Transfer pricing regulation; Arm’s Length Principle; Imperfect competition; Vertical separation;All these keywords.
JEL classification:
- L5 - Industrial Organization - - Regulation and Industrial Policy
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- L1 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance
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