The OECD is to publish new evidence on global low-taxed profit of multinational enterprises (MNEs) as part of its series of OECD Taxation Working Papers. Using a new dataset on the global activities of large MNEs, the paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profits exists outside low tax jurisdictions.
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