• Royalty Taxation under Profit Shifting and Competition for FDI 

      Juranek, Steffen; Schindler, Dirk; Schneider, Andrea (Discussion paper;11/20, Working paper, 2020-09-09)
      Multinational corporations increasingly use royalty payments for intellectual property rights to shift profits globally. This threatens not only the tax base of countries worldwide, it also affects the nature of competition ...