Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS … of country-specific tax-related information for companies in all industry sectors. In our paper, we demonstrate that … current tax planning activities are mainly based on the legal exploitation of gaps and loopholes in national and international …

Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing … regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can … limit their effectiveness. This paper provides a comprehensive analysis of how firms and tax advisors respond to the …

taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …

Action 1 and is devoted to withholding tax aspects. This position paper provides possible solutions to the challenges … presented to the international tax regime by the digital economy. The paper considers both the option of installing a … withholding tax mechanism as the primary response to these challenges and the option of using withholding taxes in support of a …