Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS … tax law. Instead, we argue that tax legislators should limit profit shifting by enforcing tax rules and by closing gaps in …

on Base Erosion and Profit Shifting (BEPS) identified the deduction of interest and other financial payments as a …, considering both inbound investments and outbound investments, and why this base erosion and profit shifting may be problematic as … a matter of tax policy. The second section reviews Canadian responses to these profit shifting strategies prior to BEPS …

and deals with the intersection of three areas: i) European Union law; ii) the OECD's Base Erosion and Profit Shifting …

exploiting transfer pricing rules. Profit allocation is meant to be aligned with “real activity” and “value creation.” This …

separate accounting. It highlights major advantages, such as the elimination of profit shifting within multinational groups …