https://www.zew.de/veranstaltungen-und-weiterbildung/detail/estimating-bargaining-related-tax-advantages-of-multinational-firms/2870?cHash=57f77545da3eb87593c601fbe65f3c09
The effective corporate profit tax rates (ETRs) of multinational enterprises (MNEs) are in general lower than those of national enterprises (NEs). In this...
tax advantagesmultinational firmsveranstaltungestimatingbargaining
https://www.london.edu/faculty-and-research/research/research-highlights/how-to-tax-multinational-firms-in-a-global-and-digital-world
Marcel Olbert explains how multinationals shifted profits via low-tax countries, the 2015 EU reforms, and their unintended effects.
multinational firmstaxglobaldigital