Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing … process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting …. -- corporate taxation ; multinational enterprise ; profit shifting ; intangible assets ; micro level data …

This paper argues that profit-shifting activities of multi-jurisdictional enterprises (MJE) are maintained under a tax … separate un-consolidated firms for tax purposes if intra-group tax-rate differences, and thereby potential gains from profit-shifting …