@TechReport{CEPII:2025-16,
author={Kevin Parra Ramirez and Vincent Vicard},
title={The Instruments of Profit Shifting},
year=2025,
month=November,
institution={CEPII},
type={Working Papers},
url={https://www.cepii.fr/CEPII/fr/publications/wp/abstract.asp?NoDoc=14831},
number={2025-16},
}