At your service! The role of tax havens in international trade with services

<p>This paper provides the first comprehensive study of profit shifting through&nbsp;service trade&nbsp;inside&nbsp;multinational firms. The analysis employs a unique firm-level dataset with detailed information about&nbsp;service trade&nbsp;and foreign affiliates for virtu...

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Bibliographic Details
Main Authors: Hebous, S, Johannesen, N
Format: Journal article
Language:English
Published: Elsevier 2021