Home or Away? : Profit Shifting with Territorial Taxation / Dominika Langenmayr, Li Liu.
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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Full Text (via IMF e-Library) |
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| Format: | eBook |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2022.
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| Series: | IMF working paper ;
WP/2022/177. |
| Subjects: |