assumption and assesses its relevance in the context of profit shifting. A new method of reconstructing historical ownership … measures of profit shifting for selected benchmark samples. Assuming ownership structures as constant has a strong impact on … of profit shifting, estimates based on constant ownership data are found to be larger in absolute magnitude compared to …

rates into profit shifting to tax havens and several other components. We apply this methodology to the best available data … three main findings. First, we estimate that between 2005 and 2015 increased profit shifting directly explains only 30% and …, we note that profit shifting might explain more of the decline indirectly, through its effects on domestic taxation, i …

organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the …

. However, the lack of important economic variables (total assets and staff cost) impedes an exact estimation of banks' profit … shifting based on CbCR data alone and with standard methods. These insights are especially relevant in the context of the …