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Spoiler: No. Or at least no evidence could be found in this study (Caveat: based on Orbis data which has gaps, looking for evidence that MNCs respond to positive revenue shocks (windfall profits) in developing countries by shifting profits out to avoid tax )https://twitter.com/SAISAfrica/status/1000025130297327616 …
As author Caroline Schimanski says "absence of robust causal empirical evidence of profit-shifting is not evidence of absence" but it does support, I think, not getting carried away with the idea that MNCs are generally able to manipulate profits at will
