Construct · 1 fields · 1 citations

profit shifting: a standalone construct

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Public economics

multinationals moving reported profits to low-tax affiliates through transfer pricing and financing to reduce total tax.

In public economics, profit shifting refers to multinationals moving reported profits to low-tax affiliates through transfer pricing and financing to reduce total tax. This meaning comes from Huizinga (2008) in Journal of Public Economics.[1]

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Nearby constructs

transfer6 fields · 16 citationsjingle · one name, six constructs

References

Huizinga, H., & Laeven, L. (2008). International profit shifting within multinationals: A multi-country perspective. Journal of Public Economics, 92(5-6), 1164-1182. https://doi.org/10.1016/j.jpubeco.2007.11.002

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