Replication Data for: Tax avoidance by redirecting royalty flows: estimating...

Redirecting royalty payments among jurisdictions is a recognized strategy employed by large multinationals to minimize corporate income tax liabilities. The global effects of...在各司法管辖区间划转特许权使用费，是大型跨国企业用以降低企业所得税税负的公认策略。其全球影响……