Corporate tax planning by the multinational enterprise (MNE), that is, the MNE's ability to
plan its tax affairs by using a multitude of strategies to reduce its tax bills legally, is a central …

This paper provides a brief review of the academic literature that assesses the quantitative
importance of tax avoidance behaviour of multinational entities (MNEs) by means of income …

By exploiting new macroeconomic data known as foreign affiliates statistics, we show that
affiliates of foreign multinational firms are an order of magnitude more profitable than local …

Purpose Adopting agency theory, the purpose of this study is to explore the impact of
ownership structure and board of directors' composition on the extent of tax avoidance …

This paper provides a quantitative review of the empirical literature on profit‐shifting
behaviour of multinational firms. We synthesize the evidence from 27 studies and find a …

Although tax avoidance practices are as old as taxes themselves, the ways they are being
perpetrated among corporate taxpayers have transmuted so sophisticated in recent times …

In this paper, I use confidential UK corporate tax returns data to explore whether there are
systematic differences in the amount of taxable profits that multinational and domestic …

Using a firm-level dataset of Danish exports between 1999–2006, we find robust evidence
for profit shifting by multinational corporations. Our triple difference estimations exploit the …

Recent media reports have drawn attention to the fact that some highly profitable
multinational companies seem to pay almost no corporate income tax on host country …

Foreign investment inflows into developing countries has become a cause for concern, as
the opportunity for profit shifting across their various operating outlets has made …