NEW CORIT Academic Ph.D. Thesis on Corporate Profit Shifting – defence on 18. june 2012

CORIT Member Stuart Webber has written a Ph.D. thesis which has just been accepted for public defence on the 18. June, CET 14:00 at CBS.

The thesis is entitled “Corporate Profit Shifting and the Multinational Enterprise”
The chapters are
0. Introductory Chapter: Evidence of Corporate Profit Shifting
1. Thin Capitalization and Interest Deduction Regulations: A Worldwide Survey
2. The Tax Efficient supply Chain: Considerations for Multinationals
3. Escaping the U.S. Tax System: from Corporate Inversions to Re-domiciling
4. The IRS Investor Model.

The dissertation draws upon a number of academic disciplines. These are economics, finance, tax law, and supply management.