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Hastings International and Comparative Law Review

Authors

Constanza Ortiz

Abstract

Transfer pricing allows corporations to shift profits from high-tax jurisdictions to low-tax jurisdictions. When employed by multinational corporations, which produce up to 70% of the wordl’s trade, many can shelter billions of dollars in tax havens. This paper explores how this is possible by analyzing the ise of Base Erosion and Profit Shifting Tools in Ireland.

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