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| Type | Scientific Publication In Electronic Form |
| Scope | Discipline-based scholarship |
| Title | Global evidence on profit shifting: The role of intangible assets |
| Organization Unit | |
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| Language |
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| Place of Publication | London |
| Publisher | VoxEU, CEPR Policy Portal |
| Date | 2021 |
| Abstract Text | Profit shifting has come to the fore with the recently released Pandora Papers. This column uses a new global profit-shifting database covering 95 countries to show that profit shifting on average has gradually declined since 2011 following efforts from governments and international organisations to contain the practice, most notably the OECD’s Base Erosion and Profit Shifting initiative. But firms across industries with high shares of intangible assets display an increase in profit shifting. |
| Free access at | Official URL |
| Official URL | https://voxeu.org/article/global-evidence-profit-shifting-role-intangible-assets |
| Other Identification Number | merlin-id:21576 |
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