has triggered unprecedented recent concerns about vulnerabilities in international tax arrangements and the taxation of …

investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational …, compared with the unrestricted case, in the presence of a typical thin-capitalization rule, the tax-rate sensitivity of FDI is … level of FDI in high-tax countries. Regulations of transfer pricing, however, are not found to exert significant effects on …

This paper synthesizes and extends the literature on the taxation of foreign source income in a framework that covers …

in 238 jurisdictions to analyze global profit shifting to avoid taxes. These companies report 7% of their global profits … overall tax payments) by shifting profits to low-tax countries. Losses of the US and Canada are slightly lower, the losses of … multinational companies. We show that taking into account non-linearities in profit shifting and subsidiaries reporting zero profits …

than in profit shifting is due to the fact that, almost by definition, the shifted profits are taxed at a lower rate in … their destination than if they were at their origin. For example, Cayman Islands tax shifted profits at zero rate, whereas … profits would be taxed at higher rates in basically all countries from which they were shifted out. In corporate tax avoidance …

avoidance, CbC reports pro-vide a complete coverage of the global distribution of profits and indicators of economic activity …, only 9% of the global profits of German multinationals are reported in tax havens. Results from regression analysis suggest … that approximately 40% of the profits reported in tax havens are a result of tax-induced profit shifting. The associated …

This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly … complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity. …

This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly … complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity …

modelling the extremely non-linear relationship between profits and tax rates. Using thismethodology, we reveal that … multinational corporations shifted US$1 trillion of profits in 2016 and that those headquartered in the United States and China did …