ICTD Working Paper 119
Multinational corporations (MNCs) avoid taxes by shifting their profits from countries where real activity takes place towards tax havens, depriving governments worldwide of billions of tax revenue. Earlier research investigating the scale and distribution of profit shifting has faced...
12 March 2021
ICTD Working Paper 42
A major international effort – the OECD Base Erosion and Profit Shifting (BEPS) initiative – aims to reduce the extent of misalignment between the profits of multinational groups, and the location of their real economic activity. Recent research using balance sheet data has shown major...
1 November 2015