Profit shifting by multinational corporations : evidence from transaction-level data in Nigeria

Bathusi Gabanatlhong, Javier García-Bernardo, Paulinus Iyika, Miroslav Palanský

Year of publication:	[2024]
Authors:	Gabanatlhong, Bathusi ; Garcia-Bernardo, Javier ; Iyika, Paulinus ; Palanský, Miroslav
Publisher:	[Bristol, England] : Tax Justice Network
Subject:	tax havens \| multinational corporations \| profit shifting \| offshore financial centers \| transfer pricing \| Multinationales Unternehmen \| Transnational corporation \| Steueroase \| Tax haven \| Gewinnverlagerung \| Income shifting \| Verrechnungspreis \| Transfer pricing \| Nigeria \| Steuervermeidung \| Tax avoidance \| Welt \| World \| Unternehmensbesteuerung \| Corporate taxation \| Internationales Steuerrecht \| International tax law \| Körperschaftsteuer \| Corporate income tax