The OECD has published a working paper on MNE Business Functions and Corporate Taxation, which investigates how the business functions conducted by MNEs in a jurisdiction respond to corporate taxation. To do so, the paper relies on aggregated and anonymized Country-by-Country Reporting data.
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Abstract
This paper examines real responses of large multinational enterprises (MNEs) to tax by studying their global allocation of business functions drawing on a novel dataset of the global act…