International Tax Planning: Tactics, Size, and Drivers

28 Pages Posted: 6 Nov 2023 Last revised: 14 Apr 2024

See all articles by Baptiste Souillard

Baptiste Souillard

Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES)

Date Written: October 9, 2023

Abstract

What does the academic literature tell us about profit shifting? Ten years after the Offshore Leaks and the launch of the OECD/G20 BEPS project, our understanding of the phenomenon has considerably improved. Scholars from various fields have delved and provided valuable insights into the activities of multinational enterprises in tax havens. This literature review provides an accessible summary of the channels, magnitude, and determinants of profit shifting, intended for both generalists and specialists. It also discusses some of the main challenges and promising areas for future research.

Keywords: Profit shifting, corporate tax avoidance, multinational enterprises, literature review.

JEL Classification: F23, F30, H26, H32, H87.

Suggested Citation

Souillard, Baptiste, International Tax Planning: Tactics, Size, and Drivers (October 9, 2023). Available at SSRN: https://ssrn.com/abstract=4596499 or http://dx.doi.org/10.2139/ssrn.4596499

Baptiste Souillard (Contact Author)

Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES) ( email )

Ave. Franklin D Roosevelt, 50 - C.P. 114
Brussels, B-1050
Belgium

HOME PAGE: http://www.baptistesouillard.com/

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