Work

Global Profit Shifting of Multinational Companies: Evidence from Country-by-Country Reporting Micro Data

Year: 2025

Type: article

Source: Journal of the European Economic Association

DOI: 10.1093/jeea/jvaf007

Authors: Clemens Fuest, Stefan Greil, Felix Hugger, Florian Neumeier

Institutions: Ifo Institute for Economic Research, Ludwig-Maximilians-Universität München, Federal Ministry of Finance

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4407682156

FWCI: 18.83

Cites: 32

Cited by: 7

Related to: 10