4 UNU-WIDER articles, publications, projects, experts...
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Base erosion
Blog
How multinationals continue to avoid paying hundreds of billions of dollars in tax: New research
Tax havens have become a defining feature of the global financial system. Multinational companies can use various schemes to avoid paying taxes in countries where they make vast revenues...
Corporate income tax Taxation Profit shiftingJournal Article
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investmentPart of Journal Special Issue Public economics and development action
Foreign Direct Investment Corporate income tax Tax avoidanceJournal Article
Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country ResultsPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
Corporate income tax International taxation Tax avoidanceWorking Paper
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investmentGovernments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens...
Foreign Direct Investment Corporate income tax Tax avoidanceDisplaying 4 of 4 results.
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