Profit shifting: The role of intangible assets
Many multinational firms shift profits to where they are taxed least. A new global database reveals which type of firms employ this accounting trick the most. Manthos Delis of Montpellier Business School and Fotis Delis of the University of Piraeus explain what can be done to discourage them.
Read more about the research behind this video and download the Discussion Paper:
Delis, M, Delis, F, Laeven, L and Ongena, S. 2021. 'Global Evidence on Profit Shifting: The Role of Intangible Assets'. London, Centre for Economic Policy Research.