Making Sense of Profit Shifting

Diving into the Differences Between Tax Transparency Regimes

The new public country-by-country reporting regimes adopted by the EU and Australia, and changes from the Financial Accounting Standards Board for financial accounts, are meant to promote transparency by multinational enterprises but have ubiquitous structural differences.

Making Sense of Profit Shifting: Gary Hufbauer

Making Sense of Profit Shifting: Kenneth Klassen

Kenneth Klassen is the Deloitte Professor and Director of the Waterloo Centre for Taxation in a Global Economy at the University of Waterloo.

Making Sense of Profit Shifting: Victoria Perry

Victoria Perry is Assistant Director in the Fiscal Affairs Department and Division Chief of the Tax Policy Division at the International Monetary Fund.

Making Sense of Profit Shifting: Thomas Neubig

Making Sense of Profit Shifting: Pam Olson

Making Sense of Profit Shifting: Nadine Riedel

Making Sense of Profit Shifting: Harry Grubert

Making Sense of Profit Shifting: Manal Corwin

Making Sense of Profit Shifting: Douglas Shackelford

Making Sense of Profit Shifting: Halftime Report, Part II

Making Sense of Profit Shifting: Halftime Report, Part 1

Making Sense of Profit Shifting: Pascal Saint-Amans

Pascal Saint-Amans is Director of the OECD’s Centre for Tax Policy and Administration (CPTA).

Making Sense of Profit Shifting: Scott Dyreng

Making Sense of Profit Shifting: Kevin Markle

Making Sense of Profit Shifting: Jack Mintz

Making Sense of Profit Shifting: Lars Feld

Making Sense of Profit Shifting: Edward Kleinbard

Making Sense of Profit Shifting: Dhammika Dharmapala

Dhammika Dharmapala is a Professor of Law at the University of Chicago Law School.

Making Sense of Profit Shifting: Mihir Desai