Multinational Corporations and Tax Havens: First Evidence from Country by Country Reporting

Javier Garcia-Bernardo; Petr Janský; T T

doi:10.17605/OSF.IO/EW67B

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Multinational Corporations and Tax Havens: First Evidence from Country by Country Reporting

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Description: Paper: https://link.springer.com/article/10.1007/s10797-020-09639-w Effective tax rates affect corporate profit shifting to tax havens Important: Data from Orbis and Compustat is not updated due to license restrictions.

License: CC-By Attribution 4.0 International

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