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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
for multinationals exceeding a certain revenue threshold. We show that 82% of the German multinationals subject to CbC …, only 9% of the global profits of German multinationals are reported in tax havens. Results from regression analysis suggest … annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not …
Persistent link: https://www.econbiz.de/10012417748
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix Sebastian; Neumeier, Florian - In: Journal of economic behavior & organization : JEBO 194 (2022), pp. 454-477
Persistent link: https://www.econbiz.de/10013193449
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2015
Persistent link: https://www.econbiz.de/10010509499
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2015
Persistent link: https://www.econbiz.de/10010516531
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2015
This paper synthesizes and extends the literature on the taxation of foreign source income in a framework that covers both greenfield and acquisition investment, and a general constraint linking investment at home and abroad for the multinational by introducing a cost of adjustment for the...
Persistent link: https://www.econbiz.de/10010485517
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2013
Persistent link: https://www.econbiz.de/10009739639
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Global profit shifting of multinational companies : evidence from CbCR micro data
Fuest, Clemens; Greil, Stefan; Hugger, Felix Sebastian; … - 2022
This paper uses micro data from country-by-country reporting of more than 3600 large multinational companies operating in 238 jurisdictions to analyze global profit shifting to avoid taxes. These companies report 7% of their global profits in jurisdictions with effective average tax rates below...
Persistent link: https://www.econbiz.de/10013202392
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - In: Journal of public economics 125 (2015), pp. 83-97
Persistent link: https://www.econbiz.de/10011337592
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Corporate tax effects on the quality and quantity of FDI
Becker, Johannes; Fuest, Clemens; Riedel, Nadine - In: European economic review : EER 56 (2012) 8, pp. 1495-1511
Persistent link: https://www.econbiz.de/10009706495
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Der Steuerwettbewerb und die Osterweiterung der EU
Fuest, Clemens; Fuest, Winfried - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 84 (2004) 7, pp. 438-442
Persistent link: https://www.econbiz.de/10002131143