multinational corporations, so called Controlled Foreign Corporation (CFC) rules that directly target income in low-tax countries … we review existing theoretical and empirical research analyzing CFC rules. Our review also includes the new U.S. GILTI … rules. CFC rules are effective in curbing profit shifting, but their effect on the real economy is still unclear. In …

multinational corporations, so called Controlled Foreign Corporation (CFC) rules that directly target income in low-tax countries … we review existing theoretical and empirical research analyzing CFC rules. Our review also includes the new U.S. GILTI … rules. CFC rules are effective in curbing profit shifting, but their effect on the real economy is still unclear. In …

We investigate whether controlled foreign corporation (CFC) rules influence cross-border merger and acquisition (M …&A) activity on a global scale. CFC rules are one main anti-tax avoidance measure and potentially lead to immediate taxation of … countries using two different econometric perspectives, we show if and how CFC rules distort firm behavior and ownership …

profit shifting context if they are acquired by MNEs with no controlled foreign corporation (CFC) rules in their headquarters … effects on real investment. Further, these effects can no longer be observed in case of existing CFC rules in the acquirer …'s headquarters' country. This finding may suggest that CFC rules effectively mitigate MNE-wide profit shifting which in turn has …

profit shifting context if they are acquired by MNEs with no controlled foreign corporation (CFC) rules in their headquarters … effects on real investment. Further, these effects can no longer be observed in case of existing CFC rules in the acquirer …'s headquarters' country. This finding may suggest that CFC rules effectively mitigate MNE-wide profit shifting which in turn has …