3 papers
econ.GN2019
Identification of Key Companies for International Profit Shifting in the Global Ownership Network
Tembo Nakamoto, Abhijit Chakraborty, Yuichi Ikeda
In the global economy, the intermediate companies owned by multinational corporations are becoming an important policy issue as they are likely to cause international profit shifti…
econ.EM2019
Location-Sector Analysis of International Profit Shifting on a Multilayer Ownership-Tax Network
Tembo Nakamoto, Odile Rouhban, Yuichi Ikeda
Currently all countries including developing countries are expected to utilize their own tax revenues and carry out their own development for solving poverty in their countries. Ho…
econ.EM2018
Identification of Conduit Countries and Community Structures in the Withholding Tax Networks
Tembo Nakamoto, Yuichi Ikeda
Due to economic globalization, each country's economic law, including tax laws and tax treaties, has been forced to work as a single network. However, each jurisdiction (country or…