Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures

By Sebastian Beer, Jan Loeprick. International Tax and Public Finance, 2014

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Patent Boxes Design, Patents Location and Local R&D (2015, background): “For example, Bilir (2014) finds that firms with short life-cycle technologies are insensitive to the strength of IP rights at a location, because offshore imitation is less likely to succeed before obsolescence.”
Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data (2019, background): “Columns labelled “Low/middle-income” include countries with a GNI (Atlas method) below $12,275.”
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2018, background): “…Min Max Azemar (2010) 3 2 2.54 1.02 0.99 5.62 Barrios and d'Andria (2016) 8 0 0.49 0.37 0.23 0.95 Becker and Riedel (2012) 3 0 0.76 0.73 0.71 0.84 Beer and Loeprick (2015) 19 18 0.85 0.90 0.39 1.28 Beer and Loeprick (2017) 31 31 1.77 1.69 0.61 2.91 Beuselinck et. al (2016) 25 7 3.60 1.60 -3.25…”