Rachidi, Mohamed; El Moudden, Abdeslam - In: Cogent economics & finance 11 (2023) 1, pp. 1-24
In this paper, we study another approach to the profit shifting costs function of multinational profit shifting. First … investigate the involved resource costs that multinational firms incur through a tax-motivated reallocation of profit across tax … new cost function. We expand the literature by including a relationship between profit shifting costs and tax uncertainty …