1 “.... The new OECD estimates cover 48 countries and consider the case of large profitable firms, accounting...”

2 “.... To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has...”

3 “... for an investment performed by an entity belonging to an MNE group and account for the possibility that MNEs use...”

4 “..., protection and commercialisation decisions. The model is further developed to account for the design changes...”