Tax avoidance networks and the push for a 'historic' global tax reform
In this paper, we investigate the use of intellectual property (IP) in multinationals’ tax avoidance strategies. Income arising from intangible property is generally taxed in the location in which such income is received. Many multinationals (MNCs) therefore use tax havens as a base for IP ownership...
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| Format: | Conference item |
| Language: | English |
| Published: |
University of Chicago Press
2022
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