This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international … organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the … adapt their business structures and plans according to new tax regulations, which will also lower their profit levels due to …

on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality … shall prevail, as it is deemed to be the most appropriate to the changed economic structure. With regard to the tax … attributes in the source state, an enlargement of the notion of a permanent establishment in order to shift tax revenues to the …

Soft law plays an important role in the regulation of international tax matters. This paper focuses on the case of the … of law. From the perspective of international law, the OECD Guidelines are mainly connected to double tax treaties, but …, references to the OECD Guidelines can be found in the tax legislation of some countries and, especially, in the interpretative …

People in the Nordic countries of Denmark, Finland, Iceland and Sweden work more than the countries’ high tax rates …

A financial transaction tax (FTT) compares to a value-added tax on financial transactions and financial services. This … differs from the financial activity tax (FAT) that is raised on profits of financial companies or on profit …, nor does it have a clear assessment base or a certain tax rate. These are decisions to be made during political discourse …