Beiträge in referierten Zeitschriften

Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases (zusammen mit T. Steigenberger und M. Stier), in: Zeitschrift für Betriebswirtschaft/Journal of Business Economics, 2018, 88(9), S. 1029-1060. http://link.springer.com/article/10.1007/s11573-018-0891-y.

Arbeitspapiere

Kiesewetter, D./ Steigenberger, T./ Stier, M. (2014): Can formula apportionment really prevent multinational enterprises from profit shifting?- the role of asset valuation intragroup debt, and leases, arqus-Working Paper Nr. 175 Download