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How to tax multinational firms in a global and digital world?

19 May 2025

Marcel Olbert, Assistant Professor of Accounting, explores how multinational companies like Amazon and Apple shifted profits through low-tax countries, how EU tax reforms in 2015 aimed to stop it, and what unintended consequences followed.

Download research paper

Marcel Olbert, Assistant Professor of Accounting, explores how multinational companies like Amazon and Apple shifted profits through low-tax countries, how EU tax reforms in 2015 aimed to stop it, and what unintended consequences followed.

Download research paper

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