欧洲经济政策研究所：2018年解构欧盟最近的抗税避税措施：优点和问题报告（英文版）

The profit-shifting activities of multinational enterprises (MNEs) have led to much discussion in various quarters. Whilst the media has largely concentrated on reporting cases where wellknown large MNEs have engaged in aggressive tax-planning, the academic discussion has gone well beyond these individual cases by showing that profit-shifting is widespread among all types of MNEs and not solely a very large company phenomenon (although it is likely to be even more severe for these companies).