Profittabilità e onere tributario delle imprese multinazionali: una analisi empirica sul settore tessile in Italia

Focusing on Textile and Clothing companies in Italy, the aim of this paper is to determine whether there are significant differences in the tax burden of Multinational companies (corporations located in Italy but controlled by foreign corporations and Italian corporations controlling foreign corporations) and domestic companies. This empirical aspect is of great importance from the point of view of a «within-border» unfair competition among domestic and ME firms located in the same country. ME can make use of different type of tax planning variables with respect to domestic firms, because of tax differential among countries. Some preliminary evidence of profit shifting behaviour is discussed, suggesting a more systematic and thorough approach.