CESifo DICE Report 4/2014 (Winter): Profit Shifting

Section: Forum – Profit Shifting

Reports on the tax evasion strategies of multinational corporations (MNCs) like Google, Amazon or Starbucks have outraged the public. The key policy question arising from these revelations is how profit shifting can be avoided by using international rules and regulations. In the CESifo DICE Report 4/2014 different experts shed light on various forms of tax evasion strategies and discuss propositions to reform or improve the enforcement of the existing regulations.