This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing …

This paper investigates profit-shifting behaviour among multinational corporations (MNCs) in China. The authors exploit … find evidence consistent with profit-shifting. However, this approach is suspect because the nature of China’s tax … search for the existence of a group of profit-shifting MNCs. While their analysis identifies two types of firms, subsequent …

standard tax competition model for capital-enhancing technology, royalty payments, and profit shifting, this paper suggests a …

literature that estimates the overall size of profit shifting. We find that the literature suggests that, for the most recent …

This paper estimates the size and macroeconomic effects of base erosion and profit shifting (BEPS) using a computable … using official statistics for the EU. Our results suggest that by increasing the cost of capital, eliminating profit … shifting would slightly reduce investment and GDP. It would however raise corporate tax revenues thanks to enhanced domestic …

full cooperation within the EU if profit shifting costs are sufficiently low and cannot be influenced to a large extend …. Otherwise, high profit shifting costs or the potential to significantly influence them imply that partial cooperation is …

profit. Setting up a model that allows for profitable and loss-making affiliates of multinationals, we show that profit … shifting to a low-tax country as well as a loss-related, inverted-type of transfer pricing from the low-tax to the high …

property (IP). This paper assesses the quantitative impact of patent box regimes on profit shifting by multinational …