Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data
Year of publication: |
2021
|
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Authors: | Fuest, Clemens ; Hugger, Felix ; Neumeier, Florian |
Publisher: |
Munich : Center for Economic Studies and Ifo Institute (CESifo) |
Subject: | corporate taxation | tax avoidance | profit shifting | multinational enterprises | country-by-country reporting |
Series: | CESifo Working Paper ; 8838 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 1745190317 [GVK] hdl:10419/232435 [Handle] RePec:ces:ceswps:_8838 [RePEc] |
Classification: | F23 - Multinational Firms; International Business ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion |
Source: |
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Global profit shifting of multinational companies : evidence from CbCR micro data
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