discusses the challenges faced when attempting to quantify tax-motivated profit shifting. We first use micro-level data to show … may be exploited to better understand tax-motivated profit shifting. This approach suggests a semi-tax elasticity of pre …

governments with guidelines to curb interest deductions and combat profit shifting linked to financing arrangements, its … implementation varies across nations. Moreover, multinational corporations leverage internal debt for tax planning and profit-shifting … profit shifting, debt manipulation, and transfer pricing, to reduce tax liabilities and boost profits. It investigates the …

on the standards agreed in the Two Pillar Solution of the OECD/Group of Twenty (G20) project on base erosion and profit … shifting (BEPS) and developed now through the UN. …

to tax havens. We incorporate nonconvex costs of profit shifting and unobserved heterogeneity in profit-shifting ability … fixed and variable components of profit-shifting costs for different firm types, and (iii) the government’s trade …-off between raising tax revenue by reducing profit shifting and attracting investment. Accounting for extensive margin profit …

costs for profit-shifting multinationals, where the latter costs depend on the share of profits held in tax havens. Then … tax haven decreases, profit shifting from high-tax affiliates may increase relative to the situation without Country …-by-Country reporting. We confirm these changes in profit-shifting patterns using a staggered difference-in-differences design. The opposing …