@TechReport{CEPII:2023-04,
author={Manon Francois and Vincent Vicard},
title={Tax Avoidance and the Complexity of Multinational Enterprises},
year=2023,
month=February,
institution={CEPII},
type={Working Papers},
url={https://www.cepii.fr/CEPII/en/publications/wp/abstract.asp?NoDoc=13607},
number={2023-04},
}