G20/OECD BEPS Project Final report recommended certain minimum standards in Actions 5 ( Harmful tax practice) and 6 (Treaty Abuse). OECD recently released Multilateral Instruments (Action 15) signed by over 100 countries including Nigeria which focuses on the foregoing minimum standards. The MLI...

With the advent of the globalization, it was witnessed that there was a growth of communication system within the companies and the services were more intangible in nature. Therefore, the initiative of the OECD Base Erosion and Profit Shifting (BEPS), 2013 was the one of the most significant...

How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate taxable income away from high-tax jurisdictions and to defer home country...