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The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.

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Economic Analysis: Are Royalties Paid to Tax Havens Indicators of BEPS?

By Martin Sullivan

The OECD has suggested that an inordinately high ratio of royalties received relative to research performed is an indicator of profit shifting. It asked for comment, and business commentators were highly critical. Still, data on royalties received provide important if inconclusive evidence about international tax practices.

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By Martin Sullivan, posted on Monday February 10, 2020
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