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EU Profit Shifting: German Evidence by David Ioana is a document available to read on EtoBox.

What is EU Profit Shifting: German Evidence about?

This document summarizes a research paper that analyzes evidence of profit shifting behavior among multinational companies using German inbound and outbound foreign direct investment data. The paper finds that increases in the home country tax rate of a foreign parent company are correlated with increases in the profitability of that parent

Author

David Ioana

Language

EN