property (IP). This paper assesses the quantitative impact of patent box regimes on profit shifting by multinational … profit compared to their counterparts with no IP ownership. Patent boxes do not only lure reported profit. The pre-tax profit …

We provide indirect empirical evidence of profit shifting behavior by multinational enterprises. This issue is analyzed … profit shifting evidence. Furthermore, the results suggest an overall shift of profits out of the European Union. In addition …, we provide evidence that a higher parent's ownership share of its subsidiary leads to intensified profit shifting …

to limit the leeway of multinational firms to exploit international corporate tax rate differences and relocate profit to … studies, we find evidence for tax-motivated profit shifting. The analysis further suggests that transfer pricing rules …

pricing framework strictness by host country and year. Then, tax rate differentials are used to capture profit shifting … profit shifting behaviour. The index is shown to increase significantly over the sample period, indicating that the scrutiny …

Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing … process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting …

We provide indirect empirical evidence of profit shifting behavior by multinational enterprises (MNEs) employing a …) increases its pre-tax profitability by 7%, other things being equal. Various robustness checks support this profit shifting …