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DP15376	Profit-splitting Rules and the Taxation of Multinational Digital Platforms Author(s): Francis Bloch and Gabrielle Demange Published: October 2020
DP2831	Tax Spillovers under Separate accounting and Formula Apportionment Author(s): Soren Bo Nielsen, Pascalis Raimondos and Guttorm Schjelderup Published: June 2001

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