Fuest, Clemens; Greil, Stefan; Hugger, Felix; Neumeier, … - 2022
in 238 jurisdictions to analyze global profit shifting to avoid taxes. These companies report 7% of their global profits … the EU 27 member states are similar to the global average. 60% of the profit shifting is carried out by the 10% largest … multinational companies. We show that taking into account non-linearities in profit shifting and subsidiaries reporting zero profits …