August
06
Aug
2021
Tax and Transfer Policy Institute | Seminar
A study of profit shifting using the Hines and Rice approach
Alfred Tran and Wanmeng Xu, Research School of Accounting, ANU
4–5pm
Adopting and modifying the approach used by Hines and Rice (1994), we investigate the extent of cross-border profit shifting activities by foreign-owned Australian companies (FOACs).
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