Forum: Profit Shifting

A series of articles:

+ Are We Heading towards a Corporate Tax System Fit for the 21st Century? (Michael P. Devereux and John Vella)

+ Base Erosion and Profit Shifting: A Simple Conceptual Framework (Dhammika Dharmapala)

+ What Do We Know about the Tax Planning of German-based Multinational Firms? (Shafik Hebous and Alfons Weichenrieder)

+ Transfer Pricing Laws (Bodo Knoll and Nadine Riedel)
Debt Shifting and Thin-capitalization Rules (Valeria Merlo and Georg Wamser)

+ Tax Havens in a World of Competing Countries (John D. Wilson)

• Primary Source