Work

From Bermuda to Dublin: Intangible Assets and Profit Shifting After the End of the Double Irish

Year: 2025

Type: article

Abstract: Research Project Part of the ERC Research Project Democracy Challenged Who wields political power in an era of concentrated wealth and rising economic inequality? Does wealth concentration erode capitalist democracy, creating conditions for oligarchy within democratic systems? What are key drivers of profit shifting, and how does corporate tax avoidance reinforce corporate power? What role does legal-technical expertise play in shaping these dynamics?

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.17399433

Author: Zechlin, Linus

Institution: University College Dublin

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

Funder: European Commission