Profit shifting in Brazil and the impact of tax havens
ABSTRACT We investigate tax-induced profit shifting in Brazil and the impact of tax havens on the shifting behavior of firms. Profit shifting research in Brazil is virtually non-existent, although the shifting incentives in Brazil are prominent. Our research fills this gap with evidences in the nove...
| Published in: | Revista Contabilidade & Finanças |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo
2020-05-01
|
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772021000100095&tlng=en |