Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
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- Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. & Nusser, Hannah, 2013. "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers 13-078, ZEW - Leibniz Centre for European Economic Research.
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More about this item
Keywords
tax avoidance; profit shifting; multinational firms; intellectual property; tax policy; tax reform;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2013-08-23 (Accounting and Auditing)
- NEP-IPR-2013-08-23 (Intellectual Property Rights)
- NEP-IUE-2013-08-23 (Informal and Underground Economics)
- NEP-PBE-2013-08-23 (Public Economics)
- NEP-PUB-2013-08-23 (Public Finance)
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