pricing results in the erosion of tax bases and profit shifting from countries with high tax rates to those with lower tax …

Profit shifting of multinational corporations (MNCs) negatively affects citizens, governments as well as other … companies in the European Union. This consensus seems to be emerging in spite of the fact that the phenomenon of profit shifting … to profit shifting of MNCs. At the same time, a few EU member states, most notably Netherlands, Ireland and Luxembourg …

in taxes and where, as well as how important tax havens and profit shifting are. The largest, hand-collected sample of … large MNCs, although most of the sample MNCs are far below that average. We further find some indication of profit shifting …

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 …

and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected …. Third, the replication of Indicator 5, which intends to capture profit shifting through intangibles, shows a stable trend of … comes at the price of making them vulnerable to a number of confounding factors and economic effects that go beyond profit …

proposals at only the European Union (EU) level would overlook the extent of profit shifting out of the EU and could lock in … further unnecessary revenue losses. Third, major EU profit-shifting countries such as Luxembourg, Ireland and the Netherlands …