Kimberly A. Clausing, “Profit Shifting Before and After the Tax Cuts and Jobs Act,” National Tax Journal 1233–1266 (2020), UCLA School of Law, Law-Econ Research Paper No. 20-10, June 3, 2020, 73(4), available at SSRN https://ssrn.com/abstract=3274827 or http://dx.doi.org/10.2139/ssrn.3274827.
