Events
06
Aug
2021
Crawford School of Public Policy | 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
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).
Updated: 19 April 2024/Responsible Officer: Crawford Engagement/Page Contact: CAP Web Team
