Tax planning by multinational firms: Firm-level evidence from a cross-country database
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs). Profit shifting to lower-tax rate countries is measured by comparing the profitability of MNE entities having different links to countries with different tax rates and thus different profit shifting opportunities....
