Profit shifting remains a key concern in international tax system debate, but discussions are largely based on aggregate estimates, with less attention paid to

Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries wh

This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways. F

The world economy operates around the production of value and the creation and protection of wealth. Firms and other actors use global value chains to make the

This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels o