Tax deficits and the income shifting of U.S. multinationals

Profit shifting, employee pay, and inequalities: evidence from US-listed companies

Assessing profit shifting using country-by-country reports: a non-linear response to tax rate differentials

Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data

How large is corporate tax base erosion and profit shifting? A general equilibrium approach

Avoiding taxes: banks’ use of internal debt

The state of tax justice 2021

How much profit shifting do European banks do?

The implementation of the global minimum tax in the EU

Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment