{"id":"https://openalex.org/W2902774789","doi":"https://doi.org/10.18356/c4f9fd3c-en","title":"An FDI-driven approach to measuring the scale and economic impact of BEPS","display_name":"An FDI-driven approach to measuring the scale and economic impact of BEPS","publication_year":2018,"publication_date":"2018-09-24","ids":{"openalex":"https://openalex.org/W2902774789","doi":"https://doi.org/10.18356/c4f9fd3c-en","mag":"2902774789"},"language":"en","primary_location":{"id":"doi:10.18356/c4f9fd3c-en","doi":"https://doi.org/10.18356/c4f9fd3c-en","is_oa":false,"landing_page_url":"https://doi.org/10.18356/c4f9fd3c-en","pdf_url":null,"source":{"id":"https://openalex.org/S4210181465","display_name":"Transnational corporations","issn_l":"1014-9562","issn":["1014-9562","2076-099X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320387","host_organization_name":"United Nations Publications","host_organization_lineage":["https://openalex.org/P4310320387"],"host_organization_lineage_names":["United Nations Publications"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Transnational Corporations","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5058670327","display_name":"Richard Bolwijn","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Richard Bolwijn","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5085219825","display_name":"Bruno Casella","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Bruno Casella","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5005498426","display_name":"Davide Rigo","orcid":"https://orcid.org/0000-0003-0663-7806","observed_orcids":["https://orcid.org/0000-0003-0663-7806"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Davide Rigo","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":16.9163,"has_fulltext":false,"cited_by_count":54,"citation_normalized_percentile":{"value":0.98937894,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"25","issue":"2","first_page":"107","last_page":"143"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.007199999876320362,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10415","display_name":"International Business and FDI","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/base-erosion-and-profit-shifting","display_name":"base erosion and profit shifting","score":0.9480000138282776},{"id":"https://openalex.org/keywords/foreign-direct-investment","display_name":"foreign direct investment","score":0.9599999785423279},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.9480000138282776},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9070000052452087},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.871999979019165},{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.8820000290870667},{"id":"https://openalex.org/keywords/investment-policy","display_name":"investment policy","score":0.7860000133514404}],"concepts":[{"id":"https://openalex.org/C33842695","wikidata":"https://www.wikidata.org/wiki/Q490513","display_name":"Foreign direct investment","level":2,"score":0.8075611591339111},{"id":"https://openalex.org/C2992476531","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax planning","level":4,"score":0.6272769570350647},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6221105456352234},{"id":"https://openalex.org/C2780141045","wikidata":"https://www.wikidata.org/wiki/Q18609502","display_name":"Base erosion and profit shifting","level":4,"score":0.6210180521011353},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.5439276099205017},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.5194513201713562},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.4421881139278412},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3789709508419037},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.3586680293083191},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2951285243034363},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.289556086063385},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.20613142848014832},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.1471421718597412},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13289359211921692},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.08345088362693787},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.06876179575920105},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.06364089250564575},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.18356/c4f9fd3c-en","doi":"https://doi.org/10.18356/c4f9fd3c-en","is_oa":false,"landing_page_url":"https://doi.org/10.18356/c4f9fd3c-en","pdf_url":null,"source":{"id":"https://openalex.org/S4210181465","display_name":"Transnational corporations","issn_l":"1014-9562","issn":["1014-9562","2076-099X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320387","host_organization_name":"United Nations Publications","host_organization_lineage":["https://openalex.org/P4310320387"],"host_organization_lineage_names":["United Nations Publications"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Transnational Corporations","raw_type":"journal-article"},{"id":"pmh:oai:pure.atira.dk:openaire_cris_publications/54212843-2036-4d31-b16e-50ae1e346081","doi":null,"is_oa":false,"landing_page_url":"https://research.birmingham.ac.uk/en/publications/54212843-2036-4d31-b16e-50ae1e346081","pdf_url":null,"source":{"id":"https://openalex.org/S4306402634","display_name":"University of Birmingham Research Portal (University of Birmingham)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I79619799","host_organization_name":"University of Birmingham","host_organization_lineage":["https://openalex.org/I79619799"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Bolwijn, R, Casella, B & Rigo, D 2018, 'An FDI-driven approach to measuring the scale and economic impact of BEPS', Transnational Corporations, vol. 25, no. 2, pp. 107-143. https://doi.org/10.18356/c4f9fd3c-en","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.48510000109672546},{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.428600013256073}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2277129846","https://openalex.org/W7161846613","https://openalex.org/W6892104746","https://openalex.org/W3089003159","https://openalex.org/W3131989746","https://openalex.org/W4303946030","https://openalex.org/W3128157968","https://openalex.org/W3206553546","https://openalex.org/W3087000680","https://openalex.org/W2963057196"],"abstract_inverted_index":{"This":[0],"paper":[1,56],"explores":[2],"the":[3,11,24,27],"link":[4],"between":[5,88],"foreign":[6],"direct":[7],"investment":[8,32,92],"(FDI)":[9],"and":[10,15,86,91],"BEPS":[12],"(base":[13],"erosion":[14],"profit":[16],"shifting)":[17],"practices":[18,61],"of":[19,30,73],"multinationals":[20],"(MNEs).":[21],"It":[22],"puts":[23],"spotlight":[25],"on":[26],"outsize":[28],"role":[29,42],"offshore":[31,66],"hubs":[33,67],"as":[34],"major":[35],"players":[36],"in":[37],"global":[38],"corporate":[39],"investment,":[40],"a":[41],"that":[43,58],"is":[44],"largely":[45],"due":[46],"to":[47],"MNEs\u2019":[48],"tax":[49,59,90],"planning,":[50],"although":[51],"other":[52],"factors":[53],"contribute.":[54],"The":[55],"shows":[57],"avoidance":[60],"enabled":[62],"by":[63],"FDI":[64],"through":[65],"are":[68],"responsible":[69],"for":[70,83],"significant":[71],"leakage":[72],"development":[74],"financing":[75],"resources.":[76],"In":[77],"policy":[78],"terms,":[79],"these":[80],"findings":[81],"call":[82],"enhanced":[84],"cooperation":[85],"synergies":[87],"international":[89],"policymaking.":[93]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":8},{"year":2019,"cited_by_count":8},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2018-12-11T00:00:00"}