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In this paper the authors analyze the existence of profit shifting by companies located in Spain. Using a sample of 1,380 Spanish subsidiaries owned by foreign OECD and EU parent companies from the AMADEUS Database for the period 2005-2014 and a simple tax rate difference as a measure of the...
Persistent link: https://www.econbiz.de/10011490578
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...
Persistent link: https://www.econbiz.de/10011585509
Persistent link: https://www.econbiz.de/10011800231
Persistent link: https://www.econbiz.de/10014441108