Corporate Networks , Geospatial Data , ATAD , CbCR
Abstract:
This paper examines whether multinational enterprises (MNEs) adapt to international anti–tax avoidance regulation by intensifying domestic profit shifting activities. We compile a novel dataset by mapping MNE ownership network structures that link international to sub-national tax haven subsidiaries over time. Our analyses show that tighter international rules lead more strongly affected firms to intensify their presence in sub-national tax havens, consistent with strong increases in profit tax revenues at these locations. This shift indicates that internationaltax policies have had bite in constraining cross-border tax avoidance. At the same time, our findings reveal MNEs’ strategic flexibility and highlight domestic spillovers and local consequences of global tax reforms.
Additional information:
Verfasser hier: Gaul, Johannes J.
Dieser Eintrag ist Teil der Universitätsbibliographie.
Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.
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