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 …

We provide indirect empirical evidence of profit shifting behavior by multinational enterprises. This issue is analyzed … profit shifting evidence. Furthermore, the results suggest an overall shift of profits out of the European Union. In addition …, we provide evidence that a higher parent's ownership share of its subsidiary leads to intensified profit shifting …

to limit the leeway of multinational firms to exploit international corporate tax rate differences and relocate profit to … studies, we find evidence for tax-motivated profit shifting. The analysis further suggests that transfer pricing rules …

pricing framework strictness by host country and year. Then, tax rate differentials are used to capture profit shifting … profit shifting behaviour. The index is shown to increase significantly over the sample period, indicating that the scrutiny …

This paper discusses the issue of profit shifting and “aggressive” tax planning by multinational firms. The paper makes … empirical studies on profit shifting and by describing arrangements for IP-based profit shifting which are used by the companies …