法国预测与国际信息中心-避税与跨国企业的复杂性(英)-2023.2-36页

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摘要:

HighlightsWeinvestigatewhetherthecomplexityoftheownershipstructureofmultinationalenterprisesfacilitatesprofitshifting.Weusefirm-levelcross-countrydata.AffiliatesbelongingtomorecomplexMNEsaremorelikelytobuncharoundzeroprofit,whichisconsistentwithcomplexityenablingtaxavoidancebymultinationals.Onlythem...

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法国预测与国际信息中心-避税与跨国企业的复杂性(英)-2023.2-36页.pdf

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