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Corporate Tax Impact on FTSE 500 Profit Shifting by Asif Rauf is a document available to read on EtoBox.

The document outlines a proposed thesis that will examine how differences in corporate tax rates between countries impact profit shifting and intra-group trading among FTSE 500 companies in the US with foreign affiliates. The research questions ask how tax rate differentials of foreign affiliates influence trading volumes, profitability, and US tax charges. Prior studies on this topic are reviewed that found evidence of profit shifting to low-tax countries. The proposed research design is to use regression

Author

Asif Rauf

Language

EN