Beps (Portuguese Wikipedia)
Analysis of information sources in references of the Wikipedia article "Beps" in Portuguese language version.
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alston.com (Global: low place; Portuguese: low place)
blackline.com (Global: low place; Portuguese: low place)
- «What's Wrong With Intercompany Accounting? Plenty.». BlackLine Magazine (em inglês). 15 de agosto de 2018. Consultado em 7 de fevereiro de 2019
bloomberg.com (Global: 118th place; Portuguese: 195th place)
- «FEARGAL O'ROURKE: Man Making Ireland Tax Avoidance Hub Proves Local Hero». Bloomberg News. 28 de outubro de 2013
bna.com (Global: low place; Portuguese: low place)
- «Treasury Official Explains Why U.S. Didn't Sign OECD Super-Treaty». Bloomberg BNA. 8 de junho de 2017. Consultado em 8 de agosto de 2018. Arquivado do original em 22 de maio de 2018.
The U.S. didn't sign the groundbreaking tax treaty inked by 68 [later 70] countries in Paris June 7 [2017] because the U.S. tax treaty network has a low degree of exposure to base erosion and profit shifting issues", a U.S. Department of Treasury official said at a transfer pricing conference co–sponsored by Bloomberg BNA and Baker McKenzie in Washington
brookings.edu (Global: 1,937th place; Portuguese: 2,075th place)
- Ben Harris (25 de maio de 2018). «6 ways to fix the tax system post TCJA». Brookings Institution
businessinsider.com (Global: 201st place; Portuguese: 263rd place)
nordic.businessinsider.com
- «New research finds 40% of multinationals' profits shifted to tax havens – EU biggest loser while US firms most shifty». Business Insider. 20 de julho de 2018. Consultado em 31 de agosto de 2018. Arquivado do original em 31 de agosto de 2018
businesspost.ie (Global: low place; Portuguese: low place)
- «Irish Microsoft firm worth $100bn ahead of merger». Sunday Business Post. 24 de junho de 2018
cfr.org (Global: 2,529th place; Portuguese: 2,232nd place)
- Brad Setser; Cole Frank (25 de abril de 2018). «Tax Avoidance and the Irish Balance of Payments». Council on Foreign Relations
- Brad Setser (19 de fevereiro de 2019). «Why the U.S. Tax Reform's International Provisions Need to Be Reformed». Council on Foreign Relations. Consultado em 24 de fevereiro de 2019
doi.org (Global: 2nd place; Portuguese: 4th place)
dx.doi.org
- Scott Dyreng; Bradley P. Lindsey (12 de outubro de 2009). «Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on US Multinational Firms' Tax Rates». Journal of Accounting Research. 47 (5): 1283–1316. doi:10.1111/j.1475-679X.2009.00346.x
. Finally, we find that US firms with operations in some tax haven countries have higher federal tax rates on foreign income than other firms. This result suggests that in some cases, tax haven operations may increase US tax collections at the expense of foreign country tax collections.
- Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report. [S.l.: s.n.] 18 de julho de 2016. ISBN 9789264261594. doi:10.1787/9789264261594-ko
- Ronen Palan; Richard Murphy (1 de julho de 2011). «Tax havens: how globalization really works: Ronen Palan, Richard Murphy and Christian Chavagneux». Journal of Economic Geography. 11 (4): 753–756. doi:10.1093/jeg/lbr008
economic-incentives.blogspot.com (Global: low place; Portuguese: low place)
- Seamus Coffey, Irish Fiscal Advisory Council (18 de julho de 2018). «When can we expect the next wave of IP onshoring?».
IP onshoring is something we should be expecting to see much more of as we move towards the end of the decade. Buckle up!
economist.com (Global: 331st place; Portuguese: 322nd place)
- «Gimme shelter - A survey of globalisation and tax». The Economist. 27 de janeiro de 2000
europa.eu (Global: 62nd place; Portuguese: 57th place)
taxation-customs.ec.europa.eu
- «The Anti Tax Avoidance Directive». taxation-customs.ec.europa.eu (em inglês). Consultado em 16 de abril de 2023
- «Common Consolidated Corporate Tax Base (CCCTB)». taxation-customs.ec.europa.eu (em inglês). Consultado em 16 de abril de 2023. Cópia arquivada em 16 de abril de 2023
fieldtax.com (Global: low place; Portuguese: low place)
- Philip Baker OBE QC (setembro de 2013). «The Tax Treaty Network of the United Kingdom» (PDF). International Taxation. 9 (13).
The United Kingdom has 122 bilateral, comprehensive, double taxation conventions in force. It remains the largest number of tax treaties of any one country in the world. The United Kingdom may no longer be the world leader in manufacturing cars, or in playing football... however we are still the leading country in the world in negotiating double taxation conventions.
fordhamiplj.org (Global: low place; Portuguese: low place)
ft.com (Global: 193rd place; Portuguese: 378th place)
- «Multinationals pay lower taxes than a decade ago». Financial Times. 11 de março de 2018
- «Brussels in crackdown on 'double Irish' tax loophole». Financial Times. Outubro de 2014
- «Donald Trump seeks to slash US corporate tax rate». Financial Times. 27 de setembro de 2017.
Cutting the official corporate tax rate to 20 per cent from its present 35 per cent — a level that US companies say hurts them in global competition — would leave companies short of the 15 per cent Mr Trump promised as a candidate
gabriel-zucman.eu (Global: low place; Portuguese: low place)
- Gabriel Zucman; Thomas Wright (setembro de 2018). THE EXORBITANT TAX PRIVILEGE (PDF) (Relatório). National Bureau of Economic Research. p. 11 Parâmetro desconhecido
|autor1-link=ignorado (ajuda) - Gabriel Zucman; Thomas Torslov; Ludvig Wier (junho de 2018). «The Missing Profits of Nations». National Bureau of Economic Research, Working Papers. p. 31.
Appendix Table 2: Tax Havens
- Gabriel Zucman; Thomas Torslov; Ludvig Wier (junho de 2018). «The Missing Profits of Nations». National Bureau of Economic Research, Working Papers. p. 31.
Table 2: Shifted Profits: Country–by–Country Estimates (2015)
- Gabriel Zucman; Thomas Tørsløv; Ludvig Wier (novembro de 2017). «€600 billion and counting: Why high-tax locations let tax havens flourish» (PDF). National Bureau of Economic Research, Working Papers
- Gabriel Zucman; Thomas Torslov; Ludvig Wier (junho de 2018). «The Policy Failure of High-Tax Countries» (PDF). National Bureau of Economic Research, Working Papers. pp. 44–49
gao.gov (Global: 3,529th place; Portuguese: 4,801st place)
- «INTERNATIONAL TAXATION: Large U.S. Corporations and Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions» (PDF). U.S. GAO. 18 de dezembro de 2008. p. 12. Consultado em 13 de agosto de 2018. Arquivado do original (PDF) em 20 de agosto de 2018.
Table 1: Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions and the Sources of Those Jurisdictions
harvardmagazine.com (Global: 6,670th place; Portuguese: low place)
- Mihir A. Desai (junho de 2018). «Tax Reform: Round One». Harvard Magazine
icaew.com (Global: low place; Portuguese: low place)
economia.icaew.com
- «OECD's BEPs measures seriously flawed». economia. 9 de dezembro de 2016.
The major problem, it says, has been the decision by the Organisation in 2013 when it came up with its standard on country–by–country reporting (CBCR) to give into intense lobbying, largely from US multinationals, and place limits on access to the data.
imf.org (Global: 225th place; Portuguese: 295th place)
- «Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries» (PDF). IMF. 2013. p. 4
independent.ie (Global: 324th place; Portuguese: 845th place)
- «Google, Facebook and Salesforce.com dramatically expand their Dublin office hubs». Irish Independent. 26 de julho de 2018
- Dan O'Brien (3 de fevereiro de 2019). «Dan O'Brien: 'As Brexit gets all the attention, changes are afoot further afield'». Irish Independent. Consultado em 26 de fevereiro de 2019
- Gavin McLoughlin (31 de janeiro de 2019). «Irish corporation tax faces new squeeze as OECD kicks off digital reform probe». Irish Independent. Consultado em 26 de fevereiro de 2019
internationaltaxreview.com (Global: low place; Portuguese: low place)
- «Why BEPS 2.0 makes tax heads nervous». International Tax Review. 4 de fevereiro de 2019. Consultado em 26 de fevereiro de 2019
irishtimes.com (Global: 252nd place; Portuguese: 714th place)
- «Ireland is the world's biggest corporate 'tax haven', say academics». The Irish Times. 13 de junho de 2018.
New Gabriel Zucman study claims State shelters more multinational profits than the entire Caribbean
- Jack Power (10 de novembro de 2017). «Ireland resists closing corporation tax 'loophole'». The Irish Times
- «Scion of a prominent political dynasty who gave his vote to accountancy». The Irish Times. 8 de maio de 2015.
Of the wider tax environment, O’Rourke thinks the OECD base-erosion and profit-shifting (BEPS) process is "very good" for Ireland: "If BEPS sees itself to a conclusion, it will be good for Ireland."
- Cantillion (2 de fevereiro de 2019). «Ireland may soon run out of road on tax». Irish Times. Consultado em 26 de fevereiro de 2019.
In a policy note, the Washington-based think tank said US proposals to ensure companies pay taxes based on where they make their sales were gathering momentum and already had the backing of Brazil, China, India, and other emerging economies. Currently, the tax big companies such as Google and Facebook pay largely depends on where their assets, employees and head offices are located.
japantimes.co.jp (Global: 407th place; Portuguese: 480th place)
- «Half of U.S. foreign profits booked in tax havens, especially Ireland: NBER paper». The Japan Times Online. The Japan Times. 10 de setembro de 2018.
Ireland solidifies its position as the #1 tax haven," Zucman said on Twitter. "U.S. firms book more profits in Ireland than in China, Japan, Germany, France & Mexico combined. Irish tax rate: 5.7%.
maketaxfair.net (Global: low place; Portuguese: low place)
- «DE CORRESPONDENT REVEALS HOW THE NETHERLANDS BECAME TAX HAVEN». Oxfam/De Correspondant. Maio de 2017
mofa.go.jp (Global: 1,006th place; Portuguese: 4,438th place)
- «TAX ANNEX TO THE SAINT PETERSBURG G20 LEADERS DECLARATION» (PDF). St Petersburg Tax Annex OECD. Setembro de 2013
nytimes.com (Global: 7th place; Portuguese: 11th place)
- «After a Tax Crackdown, Apple Found a New Shelter for Its Profits». The New York Times. 6 de novembro de 2017.
A key architect [for Apple] was Baker McKenzie, a huge law firm based in Chicago. The firm has a reputation for devising creative offshore structures for multinationals and defending them to tax regulators. It has also fought international proposals for tax avoidance crackdowns.
- Brad Setser, Council on Foreign Relations (6 de fevereiro de 2019). «The Global Con Hidden in Trump's Tax Reform Law, Revealed». The New York Times. Consultado em 24 de fevereiro de 2019
oecd-ilibrary.org (Global: 8,168th place; Portuguese: 7,975th place)
read.oecd-ilibrary.org
- «Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition | READ online». oecd-ilibrary.org. Consultado em 16 de abril de 2023
oecd.org (Global: 1,345th place; Portuguese: 1,021st place)
- «OECD Base Erosion and Profit Shifting»
- «About - OECD BEPS». www.oecd.org (em inglês). Consultado em 16 de abril de 2023
- «BEPS Project Background Brief» (PDF). OECD. Janeiro de 2017. p. 9.
With a conservatively estimated annual revenue loss of USD 100 to 240 billion, the stakes are high for governments around the world. The impact of BEPS on developing countries, as a percentage of tax revenues, is estimated to be even higher than in developed countries.
- «Action Plan on Base Erosion and Profit Shifting» (PDF). OECD. 2013
- «Base Erosion and Profit Shifting». oecd.org
- «Base erosion and profit shifting - OECD BEPS». www.oecd.org (em inglês). Consultado em 16 de abril de 2023
oup.com (Global: 292nd place; Portuguese: 277th place)
academic.oup.com
- Dhammika Dharmapala (dezembro de 2008). «What Problems and Opportunities are Created by Tax Havens?». Oxford Review of Economic Policy. 24 (4): 3
reuters.com (Global: 38th place; Portuguese: 76th place)
- «Blacklisted by Brazil, Dublin funds find new ways to invest». Reuters. Reuters. 20 de março de 2017
rte.ie (Global: 402nd place; Portuguese: 1,263rd place)
- «Multinationals replacing 'Double Irish' with new tax avoidance scheme». RTÉ.ie. 14 de novembro de 2017
smh.com.au (Global: 154th place; Portuguese: 352nd place)
- «Singapore's government says it's not a tax haven, it's a value-adding IP hub». Sydney Morning Hearald. 30 de abril de 2015. Consultado em 9 de agosto de 2018. Arquivado do original em 22 de maio de 2018
straitstimes.com (Global: 461st place; Portuguese: 951st place)
- «MOF rejects claim of Singapore as tax haven». The Straits Times. 14 de dezembro de 2016
taxfoundation.org (Global: low place; Portuguese: low place)
taxfoundation.org
- «How Tax Reform solved UK inversions». Tax Foundation. 14 de outubro de 2014
- «The United Kingdom's Experience with Inversions». Tax Foundation. 5 de abril de 2016
- «A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act». Tax Foundation. 3 de maio de 2018
- Daniel Bunn (14 de fevereiro de 2019). «Ready to go on BEPS 2.0?». Tax Foundation. Consultado em 26 de fevereiro de 2019
files.taxfoundation.org
- «Tax Reform in the UK Reversed the Tide of Corporate Tax Inversions» (PDF). Tax Foundation. 14 de outubro de 2014
taxjustice.net (Global: low place; Portuguese: low place)
- «Tax avoidance and evasion: The scale of the problem» (PDF). Tax Justice Network. 17 de novembro de 2017
- «The scale of Base Erosion and Profit Shifting (BEPS): Tax Justice Network». Tax Justice Network[ligação inativa]
- «New UN tax handbook: Lower–income countries vs OECD BEPS failure». Tax Justice Network. 11 de setembro de 2017
- Alex Cobham (24 de julho de 2018). «Progress on global profit shifting: no more hiding for jurisdictions that sell profit shifting at the expense of others». Tax Justice Network.
..for US multinationals, the real explosion in profit shifting began in the 1990s. At this point, a ‘mere’ 5–10% of global profits were declared away from the jurisdictions of the underlying real economic activity. By the early 2010s, that had soared to 25–30% of global profits, with an estimated revenue loss of around $130 billion a year..
- «Tax haven blacklisting in Latin America». Tax Justice Network. 6 de abril de 2017
- George Turner (novembro de 2017). «The Professionals: Dealing with the enablers of tax avoidance and financial crime» (PDF). Tax Justice Network
- «Tax Justice Network: Captured State». Tax Justice Network. Novembro de 2015. Consultado em 10 de agosto de 2018. Arquivado do original em 20 de junho de 2018
- Alex Cobham; Chris Jones; Yama Temouri (2017). «Tax haven networks and the role of the Big 4 accountancy firms» (PDF). Journal of World Business.
Our key findings demonstrate that there is a strong correlation and causal link between the size of an MNE's tax haven network and their use of the Big 4
- Nicholas Shaxson (novembro de 2015). «How Ireland became an offshore financial centre». Tax Justice Network
- Cobham, Alex (24 de agosto de 2016). «The US Treasury just declared tax war on Europe».
Second, it confirms (once again) that the OECD BEPS process has failed.
theconversation.com (Global: 840th place; Portuguese: 1,013th place)
- «Ireland's move to close the 'double Irish' tax loophole unlikely to bother Apple, Google». The Guardian. Outubro de 2014
theglobalipcenter.com (Global: low place; Portuguese: low place)
- United States Chamber of Commerce (fevereiro de 2018). «GIPC IP Index 2018» (PDF). p. 6.
Figure I: U.S. Chamber International IP Index 2018, Overall Scores
theguardian.com (Global: 16th place; Portuguese: 23rd place)
- «The desperate inequality behind global tax dodging». The Guardian. 8 de novembro de 2017
- «UK tops global table of damaging tax deals with developing countries». The Guardian. 23 de fevereiro de 2016
- «Explainer: what is a tax haven? The most important feature of a secrecy jurisdiction is that local politics is captured by financial services interests». The Guardian. 9 de janeiro de 2011.
This political capture produces one of the great offshore paradoxes: these zones of ultra–freedom are often highly repressive places, wary of scrutiny and intolerant of criticism.
- «Revealed: Project Goldcrest, how Amazon worked with the Luxembourg Government to avoid huge sums in tax with IP». The Guardian. 18 de fevereiro de 2016
thejournal.ie (Global: 2,607th place; Portuguese: 7,601st place)
- «How often is the 'Single Malt' tax loophole used? The government is finding out». thejournal.ie. 15 de novembro de 2017
uchicago.edu (Global: 226th place; Portuguese: 147th place)
chicagounbound.uchicago.edu
- Dhammika Dharmapala (2014). «What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature». University of Chicago. p. 1.
It focuses particularly on the dominant approach within the economics literature on income shifting, which dates back to Hines and Rice (1994) and which we refer to as the "Hines–Rice" approach.
uclalawreview.org (Global: low place; Portuguese: low place)
- Andrew Blair-Stanek (2015). «Intellectual Property Law Solutions to Tax Avoidance» (PDF). UCLA Law Review. Consultado em 18 de maio de 2018. Arquivado do original (PDF) em 16 de março de 2015.
Intellectual property (IP) has become the leading tax-avoidance vehicle.
umich.edu (Global: 429th place; Portuguese: 534th place)
repository.law.umich.edu
- James R. Hines Jr. (2010). «Treasure Islands». Journal of Economic Perspectives. 4 (24): 103–125.
Lower foreign tax rates entail smaller credits for foreign taxes and greater ultimate U.S. tax collections (Hines and Rice, 1994). Dyreng and Lindsey (2009), offer evidence that U.S. firms with foreign affiliates in certain tax havens pay lower foreign taxes and higher U.S. taxes than do otherwise-similar large U.S. companies
- James R. Hines Jr.; Anna Gumpert; Monika Schnitzer (2016). «Multinational Firms and Tax Havens». The Review of Economics and Statistics. 98 (4): 714.
Germany taxes only 5% of the active foreign business profits of its resident corporations. [..] Furthermore, German firms do not have incentives to structure their foreign operations in ways that avoid repatriating income. Therefore, the tax incentives for German firms to establish tax haven affiliates are likely to differ from those of U.S. firms and bear strong similarities to those of other G-7 and OECD firms.
un.org (Global: 117th place; Portuguese: 145th place)
- «Financing for Sustainable Development». www.un.org. Consultado em 16 de abril de 2023
unc.edu (Global: 1,577th place; Portuguese: 2,632nd place)
taxdoctoralseminar.web.unc.edu
- James R. Hines Jr.; Eric M. Rice (fevereiro de 1994). «FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS» (PDF). Quarterly Journal of Economics (Harvard/MIT). 9 (1). Consultado em 8 de agosto de 2018. Arquivado do original (PDF) em 25 de agosto de 2017.
We identify 41 countries and regions as tax havens for the purposes of U. S. businesses. Together the seven tax havens with populations greater than one million (Hong Kong, Ireland, Liberia, Lebanon, Panama, Singapore, and Switzerland) account for 80 percent of total tax haven population and 89 percent of tax haven GDP.
utoronto.ca (Global: 1,483rd place; Portuguese: 1,796th place)
g20.utoronto.ca
- «G20 Finance Communiqué, July 2021». www.g20.utoronto.ca. Consultado em 16 de abril de 2023
uvt.nl (Global: low place; Portuguese: low place)
arno.uvt.nl
- «Intellectual Property Tax Planning in the light of Base Erosion and Profit Shifting». University of Tilburg. Junho de 2017
vlex.com (Global: low place; Portuguese: low place)
- «Tax Alert: Mandatory Disclosure Rules In Europe». vLex (em inglês). Consultado em 16 de abril de 2023
web.archive.org (Global: 1st place; Portuguese: 1st place)
- «Treasury Official Explains Why U.S. Didn't Sign OECD Super-Treaty». Bloomberg BNA. 8 de junho de 2017. Consultado em 8 de agosto de 2018. Arquivado do original em 22 de maio de 2018.
The U.S. didn't sign the groundbreaking tax treaty inked by 68 [later 70] countries in Paris June 7 [2017] because the U.S. tax treaty network has a low degree of exposure to base erosion and profit shifting issues", a U.S. Department of Treasury official said at a transfer pricing conference co–sponsored by Bloomberg BNA and Baker McKenzie in Washington
- Andrew Blair-Stanek (2015). «Intellectual Property Law Solutions to Tax Avoidance» (PDF). UCLA Law Review. Consultado em 18 de maio de 2018. Arquivado do original (PDF) em 16 de março de 2015.
Intellectual property (IP) has become the leading tax-avoidance vehicle.
- «New research finds 40% of multinationals' profits shifted to tax havens – EU biggest loser while US firms most shifty». Business Insider. 20 de julho de 2018. Consultado em 31 de agosto de 2018. Arquivado do original em 31 de agosto de 2018
- Clemens Fuest; Christoph Spengel; Katharina Finke; Jost Heckemeyer; Hannah Nusser (15 de outubro de 2013). «Profit Shifting and "Aggressive" Tax Planning by Multinational Firms» (PDF). Centre for European Economic Research, (ZEW). Consultado em 18 de maio de 2018. Arquivado do original (PDF) em 11 de agosto de 2017
- «Singapore's government says it's not a tax haven, it's a value-adding IP hub». Sydney Morning Hearald. 30 de abril de 2015. Consultado em 9 de agosto de 2018. Arquivado do original em 22 de maio de 2018
- «Tax Justice Network: Captured State». Tax Justice Network. Novembro de 2015. Consultado em 10 de agosto de 2018. Arquivado do original em 20 de junho de 2018
- «INTERNATIONAL TAXATION: Large U.S. Corporations and Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions» (PDF). U.S. GAO. 18 de dezembro de 2008. p. 12. Consultado em 13 de agosto de 2018. Arquivado do original (PDF) em 20 de agosto de 2018.
Table 1: Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions and the Sources of Those Jurisdictions
- James R. Hines Jr.; Eric M. Rice (fevereiro de 1994). «FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS» (PDF). Quarterly Journal of Economics (Harvard/MIT). 9 (1). Consultado em 8 de agosto de 2018. Arquivado do original (PDF) em 25 de agosto de 2017.
We identify 41 countries and regions as tax havens for the purposes of U. S. businesses. Together the seven tax havens with populations greater than one million (Hong Kong, Ireland, Liberia, Lebanon, Panama, Singapore, and Switzerland) account for 80 percent of total tax haven population and 89 percent of tax haven GDP.
- «Common Consolidated Corporate Tax Base (CCCTB)». taxation-customs.ec.europa.eu (em inglês). Consultado em 16 de abril de 2023. Cópia arquivada em 16 de abril de 2023
wsj.com (Global: 94th place; Portuguese: 164th place)
- «Zucman:Corporations Push Profits Into Corporate Tax Havens as Countries Struggle in Pursuit, Gabrial Zucman Study Says». The Wall Street Journal. 10 de junho de 2018.
Such profit shifting leads to a total annual revenue loss of $200 billion globally
- Richard Rubin (10 de junho de 2018). «Corporations Push Profits Into Tax Havens as Countries Struggle in Pursuit, Study Says». The Wall Street Journal.
U.S. companies are the most aggressive users of profit-shifting techniques, which often relocate paper profits without bringing jobs and wages, according to the study by economists Thomas Torslov and Ludvig Wier of the University of Copenhagen and Gabriel Zucman of the University of California, Berkeley
zew.de (Global: low place; Portuguese: low place)
ftp.zew.de
- Clemens Fuest; Christoph Spengel; Katharina Finke; Jost Heckemeyer; Hannah Nusser (15 de outubro de 2013). «Profit Shifting and "Aggressive" Tax Planning by Multinational Firms» (PDF). Centre for European Economic Research, (ZEW). Consultado em 18 de maio de 2018. Arquivado do original (PDF) em 11 de agosto de 2017