𝔖 Bobbio Scriptorium
✦   LIBER   ✦

Taxing Multinationals

✍ Scribed by Devereux, Michael P.; Hubbard, R. Glenn


Book ID
111544109
Publisher
Springer
Year
2003
Tongue
English
Weight
189 KB
Volume
10
Category
Article
ISSN
0927-5940

No coin nor oath required. For personal study only.


πŸ“œ SIMILAR VOLUMES


Taxes and Decision Rights in Multination
✍ SØREN BO NIELSEN; PASCALIS RAIMONDOS-MØLLER; GUTTORM SCHJELDERUP πŸ“‚ Article πŸ“… 2008 πŸ› John Wiley and Sons 🌐 English βš– 438 KB
Tax-avoidance strategies of American mul
✍ Peter Schwarz πŸ“‚ Article πŸ“… 2009 πŸ› John Wiley and Sons 🌐 English βš– 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 profit‐shifting process is undertaken by proposing three different tests. Multinationals in high‐tax countries have a