Location-sector analysis of international profit shifting on a multilayer ownership-tax network
Author
Abstract
Suggested Citation
DOI: 10.1007/s40844-019-00147-z
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Tembo Nakamoto & Yuichi Ikeda, 2018. "Identification of conduit jurisdictions and community structures in the withholding tax network," Evolutionary and Institutional Economics Review, Springer, vol. 15(2), pages 477-493, December.
- Sunghoon Hong, 2018. "Tax treaties and foreign direct investment: a network approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1277-1320, October.
- Alex Cobham & Petr Janský, 2018. "Global distribution of revenue loss from corporate tax avoidance: re†estimation and country results," Journal of International Development, John Wiley & Sons, Ltd., vol. 30(2), pages 206-232, March.
- Stefania Vitali & James B Glattfelder & Stefano Battiston, 2011.
"The Network of Global Corporate Control,"
PLOS ONE, Public Library of Science, vol. 6(10), pages 1-6, October.
- Stefania Vitali & James B. Glattfelder & Stefano Battiston, 2011. "The network of global corporate control," Papers 1107.5728, arXiv.org, revised Sep 2011.
- Paolo Acciari & Francesca Tomarelli & Laura Limosani & Laura Benedetti, 2015. "Measurement of base erosion and profit shifting phenomena through the analysis of FDI stocks," Working Papers 3, Department of the Treasury, Ministry of the Economy and of Finance.
- Maarten ‘t Riet & Arjan Lejour, 2018.
"Optimal tax routing: network analysis of FDI diversion,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1321-1371, October.
- Maarten van 't Riet & Arjan Lejour, 2017. "Optimal Tax Routing: Network Analysis of FDI diversion," CPB Discussion Paper 349, CPB Netherlands Bureau for Economic Policy Analysis.
- van't Riet, Maarten & Lejour, Arjan, 2018. "Optimal tax routing : Network analysis of FDI diversion," Other publications TiSEM ae6a620c-38eb-420f-8dd9-d, Tilburg University, School of Economics and Management.
- van 't Riet, Maarten & Lejour, Arjen, 2017. "Optimal Tax Routing : Network Analysis of FDI Diversion," Other publications TiSEM 27bcdae9-6609-40d5-95df-d, Tilburg University, School of Economics and Management.
- van 't Riet, Maarten & Lejour, Arjen, 2017. "Optimal Tax Routing : Network Analysis of FDI Diversion," Discussion Paper 2017-022, Tilburg University, Center for Economic Research.
- Gordon, Roger & Li, Wei, 2009.
"Tax structures in developing countries: Many puzzles and a possible explanation,"
Journal of Public Economics, Elsevier, vol. 93(7-8), pages 855-866, August.
- Roger Gordon & Wei Li, 2005. "Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation," NBER Working Papers 11267, National Bureau of Economic Research, Inc.
- Sørensen, Bent E & Kalemli-Özcan, Sebnem & Volosovych, Vadym & Villegas-Sanchez, Carolina & Yesiltas, Sevcan, 2015. "How to construct nationally representative firm level data from the ORBIS global database," CEPR Discussion Papers 10829, C.E.P.R. Discussion Papers.
- Francis Weyzig, 2013. "Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(6), pages 910-937, December.
- Sebnem Kalemli-Ozcan & Bent Sorensen & Carolina Villegas-Sanchez & Vadym Volosovych & Sevcan Yesiltas, 2015. "How to Construct Nationally Representative Firm Level Data from the Orbis Global Database: New Facts and Aggregate Implications," NBER Working Papers 21558, National Bureau of Economic Research, Inc.
- Javier Garcia-Bernardo & Jan Fichtner & Eelke M. Heemskerk & Frank W. Takes, 2017. "Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network," Papers 1703.03016, arXiv.org, revised May 2017.
- Mintz, Jack M. & Weichenrieder, Alfons J., 2010. "The Indirect Side of Direct Investment: Multinational Company Finance and Taxation," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262014491, December.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Yuichi Ikeda, 2020. "Special issue: the 7th international symposium on human survivability “let’s work together toward achieving the sustainable development goals”—part II," Evolutionary and Institutional Economics Review, Springer, vol. 17(2), pages 469-471, July.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Tembo Nakamoto & Odile Rouhban & Yuichi Ikeda, 2019. "Location-Sector Analysis of International Profit Shifting on a Multilayer Ownership-Tax Network," Papers 1904.09165, arXiv.org.
- Tembo Nakamoto & Abhijit Chakraborty & Yuichi Ikeda, 2019. "Identification of Key Companies for International Profit Shifting in the Global Ownership Network," Papers 1904.12397, arXiv.org.
- Petr Janský & Jan Láznička & Miroslav Palanský, 2021.
"Tax treaties worldwide: Estimating elasticities and revenue foregone,"
Review of International Economics, Wiley Blackwell, vol. 29(2), pages 359-401, May.
- Petr Jansky & Jan Laznicka, 2019. "Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone," Working Papers IES 2019/33, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2019.
- Arjan Lejour & Jan Möhlmann & Maarten van 't Riet & Thijs Benschop, 2019.
"Dutch Shell Companies and International Tax Planning,"
CPB Discussion Paper
402, CPB Netherlands Bureau for Economic Policy Analysis.
- Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019. "Dutch Shell Companies and International Tax Planning," Other publications TiSEM 175074ad-0248-4c86-b313-a, Tilburg University, School of Economics and Management.
- Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019. "Dutch Shell Companies and International Tax Planning," Discussion Paper 2019-024, Tilburg University, Center for Economic Research.
- Arjan Lejour & Jan Möhlmann & Maarten ’t Riet, 2022.
"The immeasurable tax gains by Dutch shell companies,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 316-357, April.
- Lejour, Arjan & Möhlmann, Jan & Riet, Maarten van ’t, 2022. "The immeasurable tax gains by Dutch shell companies," Other publications TiSEM 164d66f5-6f5e-41be-ac22-4, Tilburg University, School of Economics and Management.
- Petr Janský & Miroslav Palanský, 2019.
"Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
- Petr Jansky & Miroslav Palansky, 2017. "Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment," Working Papers IES 2017/25, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2017.
- Petr Janský & Miroslav Palanský, 2018. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series wp-2018-21, World Institute for Development Economic Research (UNU-WIDER).
- Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019.
"Dutch Shell Companies and International Tax Planning,"
Discussion Paper
2019-024, Tilburg University, Center for Economic Research.
- Arjan Lejour & Jan Möhlmann & Maarten van 't Riet & Thijs Benschop, 2019. "Dutch Shell Companies and International Tax Planning," CPB Discussion Paper 402.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019. "Dutch Shell Companies and International Tax Planning," Other publications TiSEM 175074ad-0248-4c86-b313-a, Tilburg University, School of Economics and Management.
- Kunka Petkova & Andrzej Stasio & Martin Zagler, 2020. "On the relevance of double tax treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 575-605, June.
- Richard Phillips & Hannah Petersen & Ronen Palan, 2021. "Group subsidiaries, tax minimization and offshore financial centres: Mapping organizational structures to establish the ‘in-betweener’ advantage," Journal of International Business Policy, Palgrave Macmillan, vol. 4(2), pages 286-307, June.
- Pietro Dallari & Nicolas End & Fedor Miryugin & Alexander F. Tieman & Seyed Reza Yousefi, 2020.
"Pouring oil on fire: interest deductibility and corporate debt,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1520-1556, December.
- Pietro Dallari & Mr. Nicolas End & Fedor Miryugin & Alexander F. Tieman & Mr. Seyed Reza Yousefi, 2018. "Pouring Oil on Fire: Interest Deductibility and Corporate Debt," IMF Working Papers 2018/257, International Monetary Fund.
- Sunghoon Hong, 2022. "Tax treaties and foreign equity holding companies of multinational corporations," Review of Managerial Science, Springer, vol. 16(2), pages 483-520, February.
- Albrese, Eleonora & Casella, Bruno, 2019. "The Blurring of Corporate Investor Nationality and Complex Ownership Structures," MPRA Paper 95202, University Library of Munich, Germany, revised 10 Jul 2019.
- Damgaard, Jannick & Elkjaer, Thomas & Johannesen, Niels, 2024. "What is real and what is not in the global FDI network?," Journal of International Money and Finance, Elsevier, vol. 140(C).
- Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria, 2020.
"Reducing tax compliance costs through corporate tax base harmonization in the European Union,"
Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
- Salvador Barrios & Diego d'Andria & Maria Gesualdo, 2019. "Reducing tax compliance costs through corporate tax base harmonisation in the European Union," JRC Working Papers on Taxation & Structural Reforms 2019-02, Joint Research Centre.
- Jeffrey H. Bergstrand & Jordi Paniagua, 2024. "Do Deep Trade Agreements’ Provisions Actually Increase – or Decrease – Trade and/or FDI?," CESifo Working Paper Series 11526, CESifo.
- Ronen Palan & Hannah Petersen & Richard Phillips, 2023. "Arbitrage spaces in the offshore world: Layering, ‘fuses’ and partitioning of the legal structure of modern firms," Environment and Planning A, , vol. 55(4), pages 1041-1061, June.
- Sacco, Pier Luigi & Arenas, Alex & De Domenico, Manlio, 2023. "The political economy of big data leaks: Uncovering the skeleton of tax evasion," Chaos, Solitons & Fractals, Elsevier, vol. 168(C).
- Rodolfo Metulini & Massimo Riccaboni & Paolo Sgrignoli & Zhen Zhu, 2017. "The indirect effects of foreign direct investment on trade: A network perspective," The World Economy, Wiley Blackwell, vol. 40(10), pages 2193-2225, October.
- Sebastian Beer & Jan Loeprick, 2021. "Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 113-153, February.
- Casella, Bruno, 2019. "Looking through conduit FDI in search of ultimate investors – a probabilistic approach," MPRA Paper 95188, University Library of Munich, Germany.
More about this item
Keywords
Network analysis; Multilayer network; International taxation; Profit shifting; Treaty shopping;All these keywords.
JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:eaiere:v:17:y:2020:i:1:d:10.1007_s40844-019-00147-z. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.