Kind, Hans Jarle; Schjelderup, Guttorm; Ulltveit-Moe, … - C.E.P.R. Discussion Papers - 2004
The rising importance of multinationals in the world economy has been accompanied by a rise in trade between affiliates … of multinationals located in different countries, and by profits being shifted to low tax countries. The effect of trade … barriers on taxation, intra firm trade and profit shifting has largely been ignored by both the trade literature and the public …