Profit shifting by multinational corporations: Evidence from transaction-level data in Nigeria

Bathusi Gabanatlhong, Javier Garcia-Bernardo, Paulinus Iyika and Miroslav Palansky

No wp-2022-36, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Research on profit shifting by multinational corporations in developing countries is limited due to a lack of data. In this paper we use, for the first time, novel administrative data on the transactions of multinational corporations operating in Nigeria vis-à-vis related parties in other jurisdictions. The data provides a breakdown of these intra-group transactions into seven categories: (1) tangible goods, (2) services and fees, (3) royalties, (4) interest, (5) dividends, (6) reimbursements, and (7) other.

Keywords: Tax havens; Multinational firms; Profit shifting (search for similar items in EconPapers)
Date: 2022
New Economics Papers: this item is included in nep-afr, nep-dev and nep-int
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Citations: View citations in EconPapers (2)

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