Profit Shifting in the 21st Century: Multinationals’ Use of Intrafirm Patent Transfers

Mickenzie Bass, Jesse LaBelle and Ana Maria Santacreu

On the Economy from Federal Reserve Bank of St. Louis

Abstract: An analysis indicates that a high percentage of U.S. patents that shifted to tax havens like Bermuda are intrafirm transfers. Such transfers may be a tax avoidance strategy by multinationals.

Keywords: patents; tax havens; intrafirm patent transfers; tax avoidance; multinational corporations (search for similar items in EconPapers)
Date: 2023-09-12
New Economics Papers: this item is included in nep-int, nep-ipr and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:fip:l00001:96838

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