#trr266 WP by Ortmann (@unipb), Simons (@MannheimBSchool), Voeller (@tbs_education) shows that the effects of an international tax reform for MNEs on sales quantities and fiscal revenues depend on the properties of the underlying product markets. https://t.co/Nr0QFiGqTm
— TRR 266 Accounting for Transparency (@trr_accounting) September 29, 2021
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