Profit Shifting in the 21st Century: Multinationals’ Use of Intrafirm Patent Transfers
Bass, Mickenzie; Santacreu, Ana Maria; LaBelle, Jesse (2023-09-12)
An analysis indicates that a high percentage of U.S. patents that shifted to tax havens like Bermuda are intrafirm transfers. Such transfers may be a tax avoidance strategy by multinationals.
On the Economy

Transfer Pricing of Intangible Assets: Evidence from Patent Data
Santacreu, Ana Maria; LaBelle, Jesse (2022-08-09)
To reduce their tax exposure, multinationals may seek to shift profits to countries with lower tax rates. Do patents play a role in this strategy?
On the Economy