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.

Keywords: patent transactions; multinational enterprises; profit-shifting; tax havens;

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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