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Reviewing the Academic Literature on Profit Shifting

[ad_1] Note: This is a preview of the full article originally published by Tax Notes. To read the full article, click the download links above. Brief Summary In recent years, significant unilateral and global efforts have been made to address the issue of profit shifting. However, reviewing the academic literature on profit shifting, one finds that

Major Changes for U.S. Companies Earning Profits from Ireland

[ad_1] One of the challenges policymakers face is designing solutions that are targeted at actual problems. If data concerning a problem is either low-quality or out-of-date, then developing solutions becomes rather difficult. This challenge is particularly relevant to international tax policy. A problem that was identified in many studies at the beginning of the 21st

Risks and the Potential for Disputes

[ad_1] Policymakers often suffer from partial analysis. They look at a problem and provide a solution they think would address the initial challenge. But what is often ignored is the response to the solution. People are creative, and they can often see opportunities to react when governments design policies. Recent analysis by Texas A&M professor