Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023 - This version: 27 July 2023
the recent Countryby-Country (CbC) reporting regimes, designed to uncover and address tax haven usage by multinational … firms. Second, we review existing empirical literature on multinational firms' tax haven utilization, specifically examining … evidence by presenting tax haven entity statistics from 2007 to 2021 for a representative multinational firm sample, sourced …