Clever planning or unfair play? : exploring the economic and statistical impacts of tax avoidance by multinationals

by Alessio Anzuini, Elena Pisano, Luca Rossi, Alessandra Sanelli, Enrico Tosti and Ernesto Zangari

Year of publication:	[2023]
Authors:	Anzuini, Alessio ; Pisano, Elena ; Rossi, Luca ; Sanelli, Alessandra ; Tosti, Enrico ; Zangari, Ernesto
Publisher:	[Rom] : Banca d'Italia
Subject:	profit shifting \| tax avoidance \| BEPS \| Two Pillars \| global minimum tax \| officialstatistics \| cross-border investments \| Steuervermeidung \| Tax avoidance \| Multinationales Unternehmen \| Transnational corporation \| Gewinnverlagerung \| Income shifting \| Unternehmensbesteuerung \| Corporate taxation \| Auslandsinvestition \| Foreign investment \| Welt \| World \| Internationale Unternehmensbesteuerung \| International corporate taxation