Tag: Profit Shifting

  • Profit Shifting in Small Business – Internal Shifting

    Profit Shifting in Small Business – Internal Shifting

    Profit shifting in business is a term with two different interpretations. The more modern use of profit shifting refers to large multinational U.S. based companies shifting their respective profits to other nations with a friendlier and lower income tax rates. This article is written to explain the older and more traditional meaning of profit shifting specifically as…