subsidiaries of non-UK multinationals in the same countries by an average of 2 percentage points. This increase in profit shifting …

-controlling shareholders through profit shifting, it also allocates sales growth opportunities to subsidiaries to mitigate PP conflicts. …

-controlling shareholders through profit shifting, it also allocates sales growth opportunities to subsidiaries to mitigate PP conflicts. …

tax havens fuel profit shifting especially in services industries. We shed lights on the attractiveness of different tax … havens for distinctive sectoral activities. The back-of-the-envelope computation shows that profit shifting by foreign sales …

spillover is internalized. In addition, the model predicts that curtailing profit shifting possibilities can either harm or …

for the profit shifting to be directly observed, regulators will need to ask banks to publish even better data. …