Home or Away? : Profit Shifting with Territorial Taxation /
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have strong incentives to shift profits abroad. Using a difference-in-differences research design, we show that the profitability of UK subsidiarie...
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| Formato: | Periódico |
| Idioma: | English |
| Publicado em: |
Washington, D.C. :
International Monetary Fund,
2022.
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| coleção: | IMF Working Papers; Working Paper ;
No. 2022/177 |
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| Acesso em linha: | Full text available on IMF |