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

Unpacking Discrepancies in American and Irish Royalty Reporting
Santacreu, Ana Maria; Moore, Samuel (2024-08-08)
Ireland’s elimination of a controversial tax avoidance strategy appears to be driving a recent increase in royalty payments from Ireland to the U.S.
On the Economy