Abstract
This presentation examines the profit shifting and offshoring incentives in the new international tax regime. It concludes that the new regime makes policy choices that unnecessarily incentivize the offshoring of real assets, while largely preserving profit shifting. The slides were presented at an event held at the Economic Policy Institute on May 7, 2018.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
