SSRN Electronic Journal · 2019 · 45 citations · 0 references
LawAccountancyBusiness EconomicsCorporate TaxationInternational EconomicsTaxationCorporate Income TaxIncome ShiftingMultinational CorporationsMultinational EnterprisesMultinational Financial ReportingProfit ShiftingComparability Of Country-level DataInternational Profit ShiftingMultinational Enterprise ReportingMultinational Profit ComparabilityProfit ReallocationProfit Shifting AnalysisSales Tax ReturnsShifting Profits To Low-tax Jurisdictions