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...
| Príomhchruthaitheoir: | |
|---|---|
| Rannpháirtithe: | |
| Formáid: | IRIS |
| Teanga: | English |
| Foilsithe / Cruthaithe: |
Washington, D.C. :
International Monetary Fund,
2022.
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| Sraith: | IMF Working Papers; Working Paper ;
No. 2022/177 |
| Ábhair: | |
| Rochtain ar líne: | Full text available on IMF |