Outbound Profit Shifting and the Propensity to Engage in Cross‐Border Acquisitions Article Swipe
Janja Annabel Tardios
,
Jeremy Clegg
·
YOU?
·
· 2024
· Open Access
·
· DOI: https://doi.org/10.1111/1467-8551.12825
YOU?
·
· 2024
· Open Access
·
· DOI: https://doi.org/10.1111/1467-8551.12825
Accountability‐avoiding foreign direct investment (FDI) is a category of financial motives explaining where firms invest and how, yet our grasp of this phenomenon is incomplete. In contrast with tax‐haven FDI, where multinational enterprises (MNEs) invest in a host country to pursue inbound profit shifting, we consider a novel motive – FDI attracted by low host country financial transparency that enables outbound profit shifting (OPS). Cross‐border acquisitions (CBAs) are a takeover route to achieving OPS and global tax optimization. Our empirical context is 39,951 CBAs by 315 acquirers from 26 countries in the 1996–2015 period. We hypothesize and empirically show a positive relationship between OPS and CBAs and the probability that equity ownership of CBAs will be high. We find that the relationship between OPS and CBAs is stronger the more attractive or income unequal the host market, or when the multinational's industry is vertically or horizontally integrated. We attribute the lack of support for our hypothesis that MNEs require in‐house capability to conduct OPS to tax planning consultancies’ services. These findings highlight the role of low financial transparency as a novel locational determinant of OPS‐pursuing FDI and emphasize the distinction between inbound and outbound profit shifting as manifestations of accountability‐avoiding FDI.
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Metadata
- Type
- article
- Language
- en
- Landing Page
- https://doi.org/10.1111/1467-8551.12825
- OA Status
- hybrid
- Cited By
- 2
- References
- 132
- Related Works
- 10
- OpenAlex ID
- https://openalex.org/W4396567482
All OpenAlex metadata
Raw OpenAlex JSON
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https://openalex.org/W4396567482Canonical identifier for this work in OpenAlex
- DOI
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https://doi.org/10.1111/1467-8551.12825Digital Object Identifier
- Title
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Outbound Profit Shifting and the Propensity to Engage in Cross‐Border AcquisitionsWork title
- Type
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articleOpenAlex work type
- Language
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enPrimary language
- Publication year
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2024Year of publication
- Publication date
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2024-04-30Full publication date if available
- Authors
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Janja Annabel Tardios, Jeremy CleggList of authors in order
- Landing page
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https://doi.org/10.1111/1467-8551.12825Publisher landing page
- Open access
-
YesWhether a free full text is available
- OA status
-
hybridOpen access status per OpenAlex
- OA URL
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https://doi.org/10.1111/1467-8551.12825Direct OA link when available
- Concepts
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Multinational corporation, Foreign direct investment, Business, Transparency (behavior), Profit (economics), Accountability, Economics, International economics, Industrial organization, Finance, Microeconomics, Political science, Law, MacroeconomicsTop concepts (fields/topics) attached by OpenAlex
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2Total citation count in OpenAlex
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2025: 1, 2024: 1Per-year citation counts (last 5 years)
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132Number of works referenced by this work
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10Other works algorithmically related by OpenAlex
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