An examination of base erosion and profit shifting practices of multinational enterprises
Year of publication: |
2021
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Authors: | Kaur, Gurjot ; Kar, Rabi Narayan |
Published in: |
Focus : journal of international business. - Delhi : Journal Press India, ISSN 2347-4459, ZDB-ID 2801984-2. - Vol. 8.2021, 1, p. 151-169
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Subject: | Base erosion and profit shifting (BEPS) | Multinational enterprises | Developing countries | Tax evasion | OECD | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Entwicklungsländer | Steuerflucht | Cross-border tax evasion | OECD-Staaten | OECD countries | Auslandsinvestition | Foreign investment | Unternehmensbesteuerung | Corporate taxation | Welt | World | Internationales Steuerrecht | International tax law |
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