Following the financial crisis and ensuing austerity, politicians discovered the problem of tax avoidance. In response, the OECD and G20 launched the Base Erosion and Profit Shifting (BEPS) project in 2013, and this has in October, 2015 culminated with the release of a series of action steps...

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...

COVID-19, as we all know, has been a curse to the mankind. While we all wished for the year 2020 to end soon, to make a fresh start to our handicapped lifestyle, work style, etc., but little did we know that the year 2021 will be even more challenging due to subsequent wave hitting some...