property (IP). This paper assesses the quantitative impact of patent box regimes on profit shifting by multinational … profit compared to their counterparts with no IP ownership. Patent boxes do not only lure reported profit. The pre-tax profit …

to limit the leeway of multinational firms to exploit international corporate tax rate differences and relocate profit to … studies, we find evidence for tax-motivated profit shifting. The analysis further suggests that transfer pricing rules …

profit. Setting up a model that allows for profitable and loss-making affiliates of multinationals, we show that profit … equilibrium, affiliates might over-invest and the bunching-related investment effects generate a tendency for too high profit …

This article aims at analyzing the link between subsidiaries' capital structure and taxation in Europe. First we … shift profits from low-tax to high-tax jurisdictions. By letting the MNC choose both leverage and the percentage of profit … is estimated to raise its subsidiaries' leverage. -- capital structure ; default ; multinationals ; profit shifting …