Identifying Profit-Shifting to Tax Havens using statistics on Country-by-Country Reports
Profit-Shifting is an aggressive tax planning activity that erodes public revenues worldwide. Using statistics based on recent Country-by-Country Reports, this article identifies both descriptively and econometrically the existence of such activity by large Spanish multinationals in EU tax havens....
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Huelva
2024-04-01
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| Series: | Revista de Economía Mundial |
| Subjects: | |
| Online Access: | https://www.uhu.es/publicaciones/ojs/index.php/REM/article/view/7816 |