Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform

Research, Preprint English OPEN
Fuest, Clemens; Spengel, Christoph; Finke, Katharina; Heckemeyer, Jost H.; Nusser, Hannah;
  • Publisher: Zentrum für Europäische Wirtschaftsforschung (ZEW) Mannheim
  • Subject: 330 Wirtschaft | F23 | H20 | H25 | tax avoidance,profit shifting,multinational firms,intellectual property,tax policy,tax reform | K34 | profit shifting | tax policy | multinational firms | intellectual property | tax avoidance | tax reform
    • jel: jel:F23 | jel:H20 | jel:K34 | jel:H25
      ddc: ddc:330
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

This paper discusses the issue of profit shifting and ‘aggressive’ tax planning by multinational firms. The paper makes two contributions. Firstly, we provide some background information to the debate by giving a brief overview over existing empirical studies on profit ... View more
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