In this paper, we study another approach to the profit shifting costs function of multinational profit shifting. First … new cost function. We expand the literature by including a relationship between profit shifting costs and tax uncertainty … our results in conjunction with the literature, emphasizing that profit shifting costs and tax uncertainty cause more …

response of leverage to tax increases depends on profit-shifting opportunities available to individual banks. This topic … second. In addition, we find no evidence of heterogeneous effects based on the amount of profit-shifting opportunities …

Aggressive profit shifting by multinational enterprises (MNEs) is a growing concern for domestic resource mobilization … has been implemented in more than 45 countries to prevent profit shifting by MNEs through the debt channel. Our focus is …

components and quantify its potential impact on profit shifting. We apply it to 34 thousand multinational-country observations … that the global minimum tax has the potential to decrease profit shifting by most multinationals, which are on average …