The Resource Profit shifting : drivers and potential countermeasures

Profit shifting : drivers and potential countermeasures

Label
Profit shifting : drivers and potential countermeasures
Title
Profit shifting : drivers and potential countermeasures
Creator
Subject
Language
eng
Summary
In trying to explain the drivers of global profit shifting by MNEs the authors investigate industry-specific variation in profit shifting and identify determinants thereof. Using the ORBIS database they show that intangible asset endowment of subsidiaries and the complexity of MNE groups explain aggregate profit shifting trends and tend to drive industry-specific results. The findings of their research provide initial insight into the relative profit-shifting risk associated with different sectors of MNE activities which may support the design of anti-avoidance approaches and the allocation of scarce analytical and enforcement resources
http://library.link/vocab/creatorName
  • Beer, S
  • Loeprick, J
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
WU International taxation research paper series
Series volume
No. 2013-03
http://library.link/vocab/subjectName
  • profit shifting
  • MNE
  • anti-avoidance
Label
Profit shifting : drivers and potential countermeasures
Publication
Extent
25 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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