An Analysis of Where American Companies Report Profits: Indications of Profit Shifting
Description:
This report uses data on the operations of U.S. multinational companies (MNCs) to examine the extent to which, if any, MNCs are moving profits out of high-tax countries (or out of the U.S.) and into low-tax countries with little corresponding change in business operations, a practice known as "profit shifting."
Date:
January 18, 2013
Creator:
Keightley, Mark P.
Item Type:
Refine your search to only
Report
Partner:
UNT Libraries Government Documents Department