Search Results - subject_exact:"Profit shifting"

Zombie firms and productivity : an analysis based on tax data

Andler, Mathias - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015580780

Transfer price documentation rules and multinational firm behavior : evidence from France

Laudage, Sabine; Riedel, Nadine; Schmidt, Katharina; … - 2026

In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The objective of these rules is to limit opportunities for strategic trade mis-pricing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607696

Detecting profit shifting in administrative data : a South African perspective

Abagna, Matthew Amalitinga; Davies, Ronald B.; … - 2026

This paper develops a data-driven methodology for detecting potential profit shifting by multinational enterprises in South Africa. Drawing on detailed administrative tax and customs data, we construct a series of red-flag indicators based on firm-level profitability, intra-group transactions,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015637785

Could country-by-country reporting increase profit shifting?

Doeleman, Ruby; Langenmayr, Dominika; Schindler, Dirk - 2026

Since 2016, Country-by-Country reporting has provided tax authorities with detailed information about multinationals' worldwide activities. We model Country-by-Country reporting as increasing tax planning and tax audit costs for profit-shifting multinationals, where the latter costs depend on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015656744

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Could country-by-country reporting increase profit shifting?

Doeleman, Ruby; Langenmayr, Dominika; Schindler, Dirk - 2024

Book / Working Paper

Could country-by-country reporting increase profit shifting?

Doeleman, Ruby; Langenmayr, Dominika; Schindler, Dirk - 2024

Book / Working Paper

Profit shifting via intragroup lending : measuring and comparing the debt structure and interest rate channels

Accoto, Nadia; Daniele, Federica; Della Corte, Valerio - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668410

More is not always better : an economic assessment of the EU's anti-avoidance tax framework

Koch, Reinald; Rehrl, Christoph; Spengel, Christoph - 2026

Over the past decade, the European Union has built a comprehensive supranational framework to combat corporate tax avoidance. This article provides the first integrated assessment of the EU's post-2015 anti-avoidance architecture, combining evidence on profit shifting by European multinationals,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670933

Nonlinear profit shifting : evidence from administrative firm-level data

Sůva, Daniel - 2026

This paper revisits the empirical evidence on multinational profit shifting using a unique confidential administrative dataset from the General Financial Directorate of the Czech Republic, which includes firm-level Country-by-Country Reporting from every international enterprise operating in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016086885

Corporate taxation in open economies

Šauer, Radek - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455122

The distribution of profit shifting

Clifford, Sarah; Miethe, Jakob; Semelet, Camille - 2025

This paper characterizes profit shifting behavior across the size distribution of multinational enterprises (MNEs) to evaluate the targeting of the recently introduced Global Minimum Tax (GMT). Using German microeconomic administrative data with no reporting gaps for tax havens, we first...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015426877

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The distribution of profit shifting

Clifford, Sarah; Miethe, Jakob; Semelet, Camille - 2025

Book / Working Paper

How does profit shifting affect the balance of payments?

Hebous, Shafik; Klemm, Alexander; Wu, Yuou - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015634998

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How does profit shifting affect the balance of payments?

Hebous, Shafik; Klemm, Alexander; Wu, Yuou - 2021

Book / Working Paper

How Does Profit Shifting Affect the Balance of Payments?

Hebous, Shafik; Klemm, Alexander; Wu, Yuou - 2021

Book / Working Paper

Private country-by-country reporting and the misalignment between profits and economic activity

Joshi, Preetika; Markle, Kevin; Robinson, Leslie - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635141

Tax games : the case of Ireland in the global dynamics of corporate taxation

Ní Chasaide, Nessa; Ó Riain, S. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015550627

Taxing one side hurts the other : DSTs, BEPS, and platform competition

Kind, Hans Jarle; Schindler, Dirk; Schjelderup, Guttorm - 2025

Digital Services Taxes (DSTs) and the OECD/G20 BEPS reforms are central pillars of current efforts to tax multinational digital platforms, yet their joint effects remain poorly understood. We develop a model of a platform that sells hardware to consumers and advertising to firms, with the two...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015551382

Did the tax cuts and jobs act reduce profit shifting by US multinational companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2025

The 2017 Tax Cut and Jobs Act lowered the US corporate tax rate and introduced provisions to curb profit shifting. We combine survey data, tax data, and firm financial statements to study the evolution of the geographical allocation of US firms' profits after the reform. Between 2017 and 2020,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641500

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Did the tax cuts and jobs act reduce profit shifting by US multinational companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022

Book / Working Paper

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022

Book / Working Paper

Local tax havens

Kochems, Johannes - 2025 - This version: October 30, 2025

This paper analyzes how (local) tax havens function. Using the German municipal business tax setting as a laboratory, I investigate the characteristics and emergence of local tax havens. I demonstrate that local tax havens are situated in close proximity to large agglomeration areas, while...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015533218

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Local tax havens

Kochems, Johannes - 2025

Book / Working Paper

Shift or share? : anatomy of profit shifting and distributional effects on workers

Aliprandi, Giulia; Chiocchetti, Alice; Francois, Manon; … - 2025

Using exhaustive microdata on the worldwide activity of multinational firms from Country-by-Country Reports linked to employer-employee data, we study how profit shifting affects workers' earnings. We estimate that large French multinationals shift 19% of their foreign profits annually to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015533841

Taxation and the global allocation of intangibles

LaBelle, Jesse; Martin, Fernando M.; Santacreu, Ana Maria - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015560564

Firm-specific determinants influencing tax avoidance among Indian multinational corporations : a panel regression approach

Thayyib, P. V. - 2025

The unethical tax planning practices of Multinational Companies globally remain a significant and unresolved empirical issue in tax and accounting research. Despite growing research on multinational tax avoidance, research on its determinants remains sparse, particularly within the Indian...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084945

Tax policy, investment and profit shifting

Bilicka, Katarzyna; Devereux, Michael P.; Güçeri, İrem - 2024

Many multinational firms (MNEs) pay low or no corporation tax in high-tax countries because they shift taxable income to tax havens. We incorporate nonconvex costs of profit shifting and unobserved heterogeneity in profit-shifting ability in the MNEs’ value maximization problem to study...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015101826

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Tax Policy, Investment and Profit Shifting

Bilicka, Katarzyna A.; Devereux, Michael P.; Güçeri, İrem - 2024

Book / Working Paper

Tax policy, investment and profit shifting

Bilicka, Katarzyna; Devereux, Michael P.; Güçeri, Irem - 2024

Book / Working Paper

Firm responses to an interest barrier : empirical evidence

Harju, Jarkko; Kauppinen, Ilpo; Ropponen, Olli - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467529

Revenue losses from corporate tax avoidance : estimations from the UNUWIDER Government Revenue Dataset

Chiari, Alessandro - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014532428

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Revenue losses from corporate tax avoidance: Estimations from the UNU-WIDER Government Revenue Dataset

Chiari, Alessandro - 2022

Book / Working Paper

Revenue losses from corporate tax avoidance : estimations from the UNU-WIDER Government Revenue Dataset

Chiari, Alessandro - 2022

Book / Working Paper

Tax-avoidance profit shifting by multinational firms : evidence from Vietnam

Manh-Duc Le; Zamarian, Marco - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015413338

Rethinking corporate taxation in the European Union : how and where to tax multinational enterprises?

Vicente, Joana Andrade - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015580496

Profit-shifting elasticities, channels, and the role of tax havens : evidence from micro-level data

Merlo, Valeria; Wamser, Georg - 2024

This chapter reviews the literature providing empirical estimates on the tax elasticity of multinational profits and discusses the challenges faced when attempting to quantify tax-motivated profit shifting. We first use micro-level data to show that multinational corporations hold a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014514815

A global minimum tax for large firms only : implications for tax competition

Haufler, Andreas; Kato, Hayato - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014517798

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A global minimum tax for large firms only : implications for tax competition

Haufler, Andreas; Kato, Hayato - 2024

Book / Working Paper

A global minimum tax for large firms only : implications for tax competition

Haufler, Andreas; Kato, Hayato - 2024

Book / Working Paper

How do countries curb their debt or profit shifting : a systematic literature review

Alfandia, Nurlita Sukma - 2024

Companies often favor debt financing over equity financing due to its tax benefits, allowing multinational companies to exploit internal debt to transfer profits to jurisdictions with lower tax rates. Although the BEPS Action Plan provides governments with guidelines to curb interest deductions...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014519165

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How do countries curb their debt or profit shifting: a systematic literature review

Alfandia, Nurlita Sukma - 2024

Article

Concentration, market power and international tax competition

Nobili, Simone - 2024 - Prima edizione

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014519211

Intended and unintended consequences of antiavoidance rules : evidence from Uganda

Bashir, Muhammad; Jamal, Usama; McNabb, Kyle; Waseem, Mazhar - 2024

Aggressive profit shifting by multinational enterprises (MNEs) is a growing concern for domestic resource mobilization in developing economies. This paper evaluates the revenue and welfare consequences of a flagship tax avoidance rule that has been implemented in more than 45 countries to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015143996

Global minimum tax and profit shifting

Boukal, Tomáš; Janský, Petr; Palanský, Miroslav - 2024

We develop a methodology to decompose the tax revenue impact of the global minimum tax introduced in 2024 into several components and quantify its potential impact on profit shifting. We apply it to 34 thousand multinational-country observations from tax returns, financial statements and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015149419

Profit shifting by multinational corporations : evidence from transaction-level data in Nigeria

Gabanatlhong, Bathusi; Garcia-Bernardo, Javier; Iyika, … - 2022

Research on profit shifting by multinational corporations in developing countries is limited due to a lack of data. In this paper we use, for the first time, novel administrative data on the transactions of multinational corporations operating in Nigeria vis-à-vis related parties in other...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013165031

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Profit shifting by multinational corporations : evidence from transaction-level data in Nigeria

Gabanatlhong, Bathusi; Garcia-Bernardo, Javier; Iyika, … - 2024

Book / Working Paper

Taxes, leverage, and profit shifting in banks

Joia, Arthur José Cunha Bandeira de Mello; Barros, … - 2024

The goal of this research is to investigate whether taxation affects the leverage decisions of banks and if the response of leverage to tax increases depends on profit-shifting opportunities available to individual banks. This topic remains controversial since it is often believed that banking...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015197584

Do mandatory submission of master file and local file (beps action 13) deter profit shifting? : the experience of a developing economy

Hidayat, Agus; Petutschnig, Matthias - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015197945

Transfer (mis)pricing of multinational enterprises : evidence from Finland

Viertola, Marika - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014581501

A global minimum tax for large firms only : implications for tax competition

Kato, Hayato; Haufler, Andreas - 2024 - This version: December 2024

The Global Minimum Tax (GMT) is applied only to firms above a certain size threshold, permitting countries to set differential tax rates for small and large firms. We analyze tax competition among multiple tax havens and a non-haven country for heterogeneous multinationals to evaluate the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015574626

Transfer price documentation rules and multinational firm behavior: Evidence from France

Laudage, Sabine; Riedel, Nadine; Schmidt, Katharina; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015608859

Assessing profit shifting using country-by-country reports : a nonlinear response to tax rate differentials

Bratta, Barbara; Santomartino, Vera; Acciari, Paolo - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014633961

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Assessing profit shifting using Country-by-Country Reports a non-linear response to tax rate differentials

Bratta, Barbara; Santomartino, Vera; Acciari, Paolo - 2021

Book / Working Paper

Assessing profit shifting using Country-by-Country Reports : a non-linear response to tax rate differentials

Bratta, Barbara; Santomartino, Vera; Acciari, Paolo - 2021

Book / Working Paper

(Mis)measurement of income shifting

Amberger, Harald J.; Doeleman, Ruby; Pendl, Stefanie - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609868

Trade in services related to intangibles and the profit shifting hypothesis

Accoto, Nadia; Federico, Stefano; Oddo, Giacomo - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015168547

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Trade in services related to intangibles and the profit shifting hypothesis

Accoto, Nadia; Federico, Stefano; Oddo, Giacomo - 2023

Book / Working Paper

Tax-motivated transfer pricing and country-by-country reporting : evidence from Japanese customs data

Hasegawa, Makoto; Suzuki, Takafumi; Kawakubo, Takafumi; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015591415

Does information exchange affect cross-border tax avoidance? : evidence from the common reporting standard

Wang, Muhan; Zhang, Kezhong; Gao, Sihan - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014583084

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2026 - Original version: May 2023, this version: January 2026

Profit shifting by multinational corporations is thought to reduce tax revenue around the world. This paper provides a comprehensive analysis of the introduction of standard regulations to limit profit shifting. Using administrative tax and customs data from Chile, we find that the reform was...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015605093

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The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2026

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2025

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

The Race Between Tax Enforcement and Tax Planning : Evidence From a Natural Experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2022

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2022

Book / Working Paper

The Race between Tax Enforcement and Tax Planning : Evidence from a Natural Experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

Gaming the threshold : size-dependent tax policy and domestic profit shifting

Athiphat Muthitacharoen; Archawa Paweenawat; Krislert … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015624511

The effect of global anti-tax avoidance efforts on sub-national profit shifting

Gaul, Johannes; Schulz, Inga - 2026

This paper examines whether multinational enterprises (MNEs) adapt to international anti–tax avoidance regulation by intensifying domestic profit shifting activities. We compile a novel dataset by mapping MNE ownership network structures that link international to sub-national tax haven...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625561

Manual on Effective Mutual Agreement Procedures (2026 Edition) : Inclusive Framework on BEPS

2026

The Manual on Effective Mutual Agreement Procedures (MEMAP) (2026 Edition) supports the broader focus of the BEPS Inclusive Framework and Forum on Tax Administration (FTA) to improve international tax dispute resolution as part of the tax certainty agenda. Building on the 2007 edition, it...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629514

The instruments of profit shifting

Parra Ramirez, Kevin; Vicard, Vincent - 2026

While multinational enterprises (MNEs) shift hundreds of billions in profits to lowtax jurisdictions annually, how they do remains disputed. Using firm-level data for France in 2018, we provide the first joint quantification of the three main profitshifting channels: transfer mispricing in goods...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644451

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484612

More is not always better: An economic assessment of the EU's anti-avoidance tax framework

Koch, Reinald; Rehrl, Christoph; Spengel, Christoph - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671670

Multinationals' responses to anti-base erosion and profit shifting policies : evidence from tax returns

Amberger, Harald; Pendl, Stefanie - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070212

Real responses of intra-firm trade to the large corporate tax cut under the TCJA : evidence from Japanese customs data

Hasegawa, Makoto; Suzuki, Takafumi - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073946

Tax cuts versus profit shifting regulations

Bjertnæs, Geir H. M. - 2026

The literature highlights the importance of international coordination in both corporate tax rates and regulations governing profit shifting to ensure the effective taxation of multinational firms. This paper illustrates, within a stylized theoretical framework, that regulations limiting profit...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073335