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Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

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References

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2010

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Saving taxes through foreign plant ownership

153 cited

2008Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split150 cited

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2017Optimal inflation to reduce inequality57 cited
2016Taxing Multinational Enterprises as Unitary Firms51 cited
2017Transfer pricing regulation and taxation of royalty payments46 cited
2014Base Erosion and Profit Shifting: A Simple Conceptual Framework40 cited
2016R&D INTENSITY AND THE EFFECTIVE TAX RATE: A META‐REGRESSION ANALYSIS36 cited
2017The Use of SME Tax Incentives in the European Union32 cited
2019Understanding the interaction of motivation and opportunity for tax planning inside US multinationals: A qualitative study27 cited
2019Will tax reforms alone solve the tax avoidance and tax haven problems?20 cited