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摘要翻译：
在全球经济中，跨国公司拥有的中间公司正成为一个重要的政策问题，因为它们可能导致国际利润转移和外国直接投资的转移。本文分析的目的是将国际利润转移风险较高的中间企业称为关键企业，并对其进行识别和澄清。为此，我们提出了一个模型，重点关注每个子公司在每个跨国公司所有权结构中的地位。基于Orbis数据库中包含的信息，我们构建了全球所有权网络，反映了能够对企业产生重大影响的关系，并对《财富》世界500强中的大型跨国公司进行了分析。在本文的分析中，首先，我们通过识别在国际避税中起着重要作用的关联公司，验证了该模型的有效性。其次，中间公司主要存在于荷兰和英国等国，而且往往位于有利于条约选择的法域。研究发现，这样的关键企业集中在由全球所有权网络中庞大的弱连接部分组成的蝴蝶结结构中的内部部分。因此，它澄清了关键公司在地理上位于特定的法域，并集中于全球所有权网络中的特定组成部分。关键公司的所在地与选择条约的便利性有关，关键公司所在地的法域因跨国公司所在地而异。
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英文标题：
《Identification of Key Companies for International Profit Shifting in the
Global Ownership Network》
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作者：
Tembo Nakamoto, Abhijit Chakraborty, Yuichi Ikeda
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最新提交年份：
2019
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分类信息：
一级分类：Economics 经济学
二级分类：General Economics 一般经济学
分类描述：General methodological, applied, and empirical contributions to economics.
对经济学的一般方法、应用和经验贡献。
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一级分类：Quantitative Finance 数量金融学
二级分类：Economics 经济学
分类描述：q-fin.EC is an alias for econ.GN. Economics, including micro and macro economics, international economics, theory of the firm, labor economics, and other economic topics outside finance
q-fin.ec是econ.gn的别名。经济学，包括微观和宏观经济学、国际经济学、企业理论、劳动经济学和其他金融以外的经济专题
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英文摘要：
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 shifting and diversion of foreign direct investments. The purpose of this analysis is to call the intermediate companies with high risk of international profit shifting as key firms and to identifying and clarify them. For this aim, we propose a model that focuses on each affiliate's position on the ownership structure of each multinational corporation. Based on the information contained in the Orbis database, we constructed the Global Ownership Network, reflecting the relationship that can give significant influence to a firm, and analyzed for large multinational corporations listed in Fortune Global 500. In this analysis, first, we confirmed the validity of this model by identifying affiliates playing an important role in international tax avoidance at a certain degree. Secondly, intermediate companies are mainly found in the Netherlands and the United Kingdom, etc., and tended to be located in jurisdictions favorable to treaty shopping. And it was found that such key firms are concentrated on the IN component of the bow-tie structure that the giant weakly connected component of the Global Ownership Network consist of. Therefore, it clarifies that the key firms are geographically located in specific jurisdictions, and concentrates on specific components in the Global Ownership Network. The location of key firms are related with the ease of treaty shopping, and there is a difference in the jurisdiction where key firms are located depending on the location of the multinational corporations.
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PDF链接：
https://arxiv.org/pdf/1904.12397
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