Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 208

Full Length Research Paper

Determinants of profit shifting by multinational companies in developing countries: A case of Rwanda

Daniel Twesige
  • Daniel Twesige
  • Department of Accounting, College of Business and Economics, University of Rwanda, Rwanda.
  • Google Scholar
Faustin Gasheja
  • Faustin Gasheja
  • Department of Accounting, College of Business and Economics, University of Rwanda, Rwanda.
  • Google Scholar


  •  Received: 25 February 2019
  •  Accepted: 11 April 2019
  •  Published: 30 April 2019

How to cite this article

APA /
Twesige, D., & Gasheja, F. (2019). Determinants of profit shifting by multinational companies in developing countries: A case of Rwanda. Journal of Accounting and Taxation, 11(4), 67-78.
Chicago /
Daniel Twesige and Faustin Gasheja  . "Determinants of profit shifting by multinational companies in developing countries: A case of Rwanda." Journal of Accounting and Taxation 11, no. 4 (2019): 67-78.
MLA /
Daniel Twesige and Faustin Gasheja  . "Determinants of profit shifting by multinational companies in developing countries: A case of Rwanda." Journal of Accounting and Taxation 11.4 (2019): 67-78.