How Cross-National Tax Treaty Networks Enable Profit Shifting — Even Without Traditional Havens

跨国税收协定网络如何促成利润转移——即使不依赖传统避税港

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Modern profit shifting increasingly exploits mismatches between treaty partners’ domestic definitions of permanent establishment and digital service taxation.
Treaty shopping—routing profits through jurisdictions with favorable bilateral agreements—requires no physical presence, only strategic incorporation.

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