effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach …

to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to … empirically identify the scale and tax sensitivity of international profit shifting. In this paper, they discuss whether the …, including tax haven operations. With better access to such high-quality micro-level data, it will be more promising to …

, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the … approach. Our assessment is based on the two proposals' ability to generate tax revenue and their implications for net … particular, Pillar I Amount A will likely outperform the UN's proposal in terms of its tax revenue potential. …

In this discussion paper we present the findings from our surveys of artists, employees and project owners who …