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Profit shiftin strategies of French multinational firms.

Centre National de la Recherche Scientifique - PARIS - 2022

Based on firm-level data, this project is aimed at understanding the profit shiftin strategies of French multinational firms. One of the main focus of this projects is to compare and quantify the different channels through which profit are shifted in low-tax jurisdiction. A range of information on French foreign affiliates are collected in order to track corporate operations aimed at reducing the tax bill in France.