Castillo Murciego, Ángela; López-Laborda, Julio - In: Economics: The Open-Access, Open-Assessment E-Journal 11 (2017) 2017-1, pp. 1-47
In this paper the authors analyze the existence of profit shifting between Spain and other OECD and EU countries. Using a sample of 1,169 Spanish subsidiaries owned by foreign OECD and EU parent companies and a sample of 317 EU subsidiaries owned by Spanish parent companies, taken from the...