This paper analyzes whether taxation has an influence on the location decisions of multinational enterprises. As a tax … factors, such as the taxation of dividends and capital gains, withholding taxes, the existence of a group taxation regime, and … underestimated the effects of taxation on the activities of multinational companies and suffer from omitted variable bias …

foreign investments in a high-tax country is positively affected by lower foreign taxation of shifted profits. …

, we note that profit shifting might explain more of the decline indirectly, through its effects on domestic taxation, i ….e. taxation of MNCs in their home country; this is responsible for more than 50% of the overall decline in effective tax rates for …

comparing MNCs' corporate income taxation across countries. In this paper we propose a new methodological approach to estimate …

The present paper evaluates the effect of Double Taxation Treaties and the Territorial Tax System of countries on Spain …