Xuefeng, Qian; Tian, Bifei; Reed, W. Robert; Chen, Ziruo - 2018
This paper investigates profit-shifting behaviour among multinational corporations (MNCs) in China. The authors exploit … find evidence consistent with profit-shifting. However, this approach is suspect because the nature of China’s tax … search for the existence of a group of profit-shifting MNCs. While their analysis identifies two types of firms, subsequent …