Tax-avoidance strategies of American mul
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Peter Schwarz
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Article
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2009
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John Wiley and Sons
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English
β 133 KB
## Abstract This paper analyzes the opportunities of American multinationals to reallocate their profits into tax havens. In contrast to previous papers, a comprehensive look on the profitβshifting process is undertaken by proposing three different tests. Multinationals in highβtax countries have a