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Profit Shifting in the 21st Century: Multinationals’ Use of Intrafirm Patent Transfers
An analysis indicates that a high percentage of U.S. patents that shifted to tax havens like Bermuda are intrafirm transfers. Such transfers may be a tax avoidance strategy by multinationals.
Unpacking Discrepancies in American and Irish Royalty Reporting
Ireland’s elimination of a controversial tax avoidance strategy appears to be driving a recent increase in royalty payments from Ireland to the U.S.