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Essays on tax havens and tax avoidance
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International enforcement cooperation and leadership against profit shifting
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Global evidence on profit shifting
the role of intangible assets -
Organizational capacity and profit shifting
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Tax competition and phantom FDI
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Taxing multinationals: the scope for enforcement cooperation
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Why minimum corporate income taxation can make the high-tax countries worse off
the compliance dilemma -
The global minimum tax
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The compliance dilemma of theglobal minimum tax
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Assessing profit shifting using Country-by-Country Reports
a non-linear response to tax rate differentials -
Assessing profit shifting using Country-by-Country Reports a non-linear response to tax rate differentials
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Global Evidence on Profit Shifting Within Firms and Across Time
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Territorial tax reform and profit shifting by US and Japanese multinationals
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Tax avoidance and the complexity of multinational enterprises
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Taxing multinationals
the scope for enforcement cooperation -
Profit shifting and firm credit
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Multinational taxation under pressure: the role of tax deductibility
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Double tax discrimination to attract FDI and fight profit shifting
the role of CFC rules