International Profit Shifting and Multinational Firms in Developing Economies (IGC Policy Brief)

From:
Department for International Development
Published
1 January 2011
Country:
Germany
Document Type:
Briefing
Theme:
Economic Growth
Authors:
Fuest, C., Riedel, N., Hebous, S.

Abstract

This project uses a data set which covers all German multinational firms and their worldwide operations. We ask whether these firms use debt financing to shift income from high to low tax countries and whether this tax planning differs between affiliates located in developing and developed countries.

Citation

Fuest, C.; Hebous, S.; Riedel, N. International Profit Shifting and Multinational Firms in Developing Economies (IGC Policy Brief). (2011) 2 pp.

International Profit Shifting and Multinational Firms in Developing Economies (IGC Policy Brief)

Published 1 January 2011
Contents