Empirical Evidence on Various Models

Jost Heckemeyer (), Pia Olligs () and Michael Overesch ()
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Jost Heckemeyer: University of Kiel
Pia Olligs: Ebner Stolz
Michael Overesch: University of Cologne

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 49-59 from Springer

Abstract: Abstract This chapter provides an overview of empirical studies that analyze the potential profit shifting and tax avoidance of multinational firms using IP. First, we present evidence for profit shifting with additional research that directly studies the structures that are used to shift profits from high to low tax jurisdictions. Second, we present evidence on the geographical allocation of IP. These studies investigate whether tax incentives and profit shifting opportunities associated with IP determine the assignment of IP such as patents and trademarks.

Keywords: Profit shifting; IP allocation; Empirical evidence (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_4

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DOI: 10.1007/978-3-319-73332-6_4

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