Laudage, Sabine - German Institute of Development and Sustainability - 2023
) and the G20 aims to reduce harmful tax avoidance and evasion by multinational enterprises (MNEs), which creates large … tax avoidance and profit shifting can only be effectively addressed if a large number of countries is on board. Thus, in … academic evidence shows that the overall impact of the BEPS Project in reducing global tax avoidance and profit shifting is …