Global Profit Shifting through Intellectual Property and the Impact of US Tax Reforms

Jesse LaBelle and Ana Maria Santacreu

Economic Synopses, 2023, issue 10, 2 pages

Abstract: Evidence on patent transactions suggests that multinational enterprises engage in profit-shifting practices by transferring patents to tax havens.

Keywords: patent transactions; multinational enterprises; profit-shifting; tax havens (search for similar items in EconPapers)
Date: 2023
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DOI: 10.20955/es.2023.10

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