fair share of taxes. A reform of international business taxation that includes new profit allocation rules as well as the …

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS … do not prevent multinationals from profit shifting, since their common tax minimization strategies are mainly based on … combat international profit shifting. Instead, we argue that tax legislators should limit profit shifting by enforcing …

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 …