direct investment which enables us to study the distributional impact of international corporate tax abuse. We find that, on …Governments' revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their … investment from tax havens, the lower the reported rate of return on this investment. Like the 2015 World Investment Report of …

foreign direct investment which enable us to study the distributional impact of international corporate tax abuse. We find …Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their … investment from tax havens, the lower is the reported rate of return on this investment. Similarly to the 2015 World Investment …

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The … be placed before countries for signature in early 2023. The solution ushers in a new paradigm in the taxation of …