Tax haven investments for Profit-Shifting: evidence from Spanish multinationals-Reference-Cited by-同舟云学术

Tax haven investments for Profit-Shifting: evidence from Spanish multinationals

Published:2022-11-16 Issue: Volume: Page:1-14
ISSN:0003-6846
Container-title:Applied Economics
language:en
Short-container-title:Applied Economics

Author:

Castillo-Murciego Ángela¹,López-Laborda Julio²^ORCID

Affiliation:

1. Department of Business Management and Organization, University of Zaragoza, Zaragoza, Spain

2. Department of Applied Economics, University of Zaragoza, Zaragoza, Spain

Funder

Department of Science, University and Knowledge Society of the Government of Aragon

Publisher

Informa UK Limited

Subject

Economics and Econometrics

Link

https://www.tandfonline.com/doi/pdf/10.1080/00036846.2022.2141464

Reference26 articles.

1. INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS

2. Bouvatier, V., G. Capelle, and A.L. Delatte. 2017. “Banks in Tax Havens: First Evidence Based on Country-By-Country Reporting. European Economy.” Discussion Papers 2015 - 055, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

3. Bratta, B., V. Santomartino, and A. Acciari. 2021. “Assessing P-S Using Country-By-Country Reports: A Non-Linear Response to Tax Rate Differentials.” DF Working papers 11.

4. Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues

5. Which multinationals can escape high Statutory Tax Rates? The Profit-Shifting strategy to reduce taxes

Cited by 3 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Identifying Profit-Shifting to Tax Havens using statistics on Country-by-Country Reports;Revista de Economía Mundial;2024-04-02

2. Do (some of) the tax savings derived from Profit-Shifting go to increase the compensation of the board of directors?;2023-12-08

3. Which multinationals can escape high Statutory Tax Rates? The Profit-Shifting strategy to reduce taxes;Applied Economics Letters;2022-10-27