Intro -- Contents -- Part 1: What, Why and How? -- Section 1: What Do We Mean by Economic Complexity? -- Section 2: How Do We Measure Economic Complexity? -- Section 3: Why Is Economic Complexity Important? -- Section 4: How Is Complexity Different from Other Approaches? -- Section 5: How Does...

Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can limit their effectiveness. This paper provides...