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Identification of key companies for international profit shifting in the Global Ownership Network
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References

  • 2011The Network of Global Corporate Control827 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2017Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network336 cited
  • 2014What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature331 cited
  • 2015How to Construct Nationally Representative Firm Level Data from the Orbis Global Database: New Facts and Aggregate Implications277 cited
  • 2015Measuring and Monitoring BEPS, Action 11 - 2015 Final Report178 cited
  • 1988International Business Taxation: A Study in the Internationalization of Business Regulation149 cited
  • 2012Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands143 cited
  • 2014What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature133 cited
  • 2015The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals113 cited
  • 2013Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform98 cited
  • 2010The Indirect Side of Direct Investment97 cited
  • 1997Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates92 cited

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  • n.d.International tax primer87 cited
  • 2013Internal Ownership Structures of U.S. Multinational Firms75 cited
  • 2004Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment69 cited
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