In trying to explain the drivers of global profit shifting by multinational enterprises (MNEs), we
investigate firm-specific determinants and their variation across major industries. Using the …

Recent years have seen unprecedented public scrutiny over the tax practices of Multinational
Enterprise (MNE) groups. Tax policy and administration concerning international …

This book serves as a toolkit on risk-based audits and brings together country experiences
for implementing risk-based audit systems. Risk management is an important element of …

This paper investigates the costs and benefits of concluding double tax treaties with investment
hubs. Based on a sample of 41 African economies from 1985–2015, the results suggest …

Reforming a tax system for small businesses is complicated. No single best practice can
solve all the issues that arise in trying to implement a tax system that is simple, administer-able, …

Using a panel of administrative data and regression discontinuity analysis, this paper
examines how the introduction of preferential tax regimes for Georgian micro- and small …

This paper provides specific estimates on the scale of profit shifting among hydrocarbon
MNEs. We estimate a semi-elasticity of reported Earnings Before Interest and Taxes (EBIT) to …

While significant progress has been made in international tax cooperation, the interests of
developing economies require greater priority and attention. This paper considers policy …

This paper investigates the costs and benefits of concluding double tax treaties with
investment hubs. Based on a sample of 41 African economies from 1985 to 2015, the results …

A good investment climate for tourism, underpinned by a sound tax regime, can play a
central role in a government's growth and development strategy. Yet in many countries, tax …