Heckemeyer, Jost H.; Nicolay, Katharina; Spengel, Christoph - 2021 - This version: January 2021
As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has proposed six indicators … to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to … empirically identify the scale and tax sensitivity of international profit shifting. In this paper, they discuss whether the …