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 …

According to plans put forward by the OECD/G20 Inclusive Framework on BEPS, a share of residual profit earned by … profit is proposed. This note argues against the use of a rule requiring the multilateral assessment of MNEs’ worldwide … profit and recommends an alternative method of sharing taxing rights with market jurisdictions. The proposed method relies on …

profit. Setting up a model that allows for profitable and loss-making affiliates of multinationals, we show that profit … equilibrium, affiliates might over-invest and the bunching-related investment effects generate a tendency for too high profit …

profit. Setting up a model that allows for profitable and loss-making affiliates of multinationals, we show that profit … equilibrium, affiliates might over-invest and the bunching-related investment effects generate a tendency for too high profit …

profit extracted by externalizing environmental risks constitutes economic rent, it could be taxed at high rates without … base of a SEP tax can be constructed by using life cycle analysis methods to identify the portion of corporate profit that …

higher share of German multinational corporations' profit than economic activity, while in Eastern European countries, most …