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 …

effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach …