Pages tagged by "base erosion and profit shifting (BEPS)"

A study of cross-border profit shifting channels

In this study, we investigate two cross-border profit shifting channels of foreign multinational enterprises (MNEs) in Australia and assess the...

A study of profit shifting using the Hines and Rice approach

Adopting and modifying the approach used by Hines and Rice (1994), we investigate the extent of crossborder profit shifting activities by foreign-owned...

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