Petr Janský


Working Paper

Profit Shifting of Multinational Corporations Worldwide

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...

Javier Garcia-Bernardo

12 March 2021