This paper reviews the rapidly growing empirical literature on international tax avoidance by
multinational corporations. It surveys evidence on the main channels of corporate tax …

This paper provides a quantitative review of the empirical literature on profit‐shifting
behaviour of multinational firms. We synthesize the evidence from 27 studies and find a …

We investigate whether firms in close customer–supplier relationships are better able to
identify and implement tax avoidance strategies via supply chains. Consistent with our …

This chapter reviews, and at times extends, the literature on multinational corporate income
tax avoidance and its consequences. It is first important to note that multinational …

Putting an end to the base erosion and profit shifting (BEPS) activity of multinational
enterprises (MNEs) is high on national agendas. Influential work in academic and policy …

To combat tax avoidance by multinational corporations, the Organisation for Economic Co‐
operation and Development introduced country‐by‐country reporting (CbCr), requiring firms …

This study tests the relation between corporate tax avoidance and disclosure of geographic
earnings for US multinational companies. We find that after the adoption of Statement of …

We study the roles of the head office (HO) and the business units (BUs) of a multinational
corporation (MNC) in reducing income tax and tariff payments through internal transfer …

We investigate the effects of mandatory private Country-by-Country Reporting (CbCR) to
European tax authorities on multinational firms' capital and labor investments, as well as …

Using a survey of tax executives from multinational corporations, we document that some
firms set their transfer pricing strategy to minimize tax payments, but more firms focus on tax …