Journal Article
Global Profit Shifting through Intellectual Property and the Impact of US Tax Reforms
Abstract: Evidence on patent transactions suggests that multinational enterprises engage in profit-shifting practices by transferring patents to tax havens.
https://doi.org/10.20955/es.2023.10
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Bibliographic Information
Provider: Federal Reserve Bank of St. Louis
Part of Series: Economic Synopses
Publication Date: 2023-05-08
Issue: 10
Pages: 2 pages