An Analysis of Where American Companies Report Profits: Indications of Profit Shifting

Keightley, Mark P.

Library of Congress. Congressional Research Service.

关键词: International corporations;    Corporate profits;    Tax havens;   

RP-ID  :  R42927
RP-ID  :  R42927_2013Jan18

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report uses data on the operations of U.S. multinational companies (MNCs) to examine the extent to which, if any, MNCs are moving profits out of high-tax countries (or out of the U.S.) and into low-tax countries with little corresponding change in business operations, a practice known as "profit shifting."