With the advent of globalisation, the capital has highly become mobile with easy and no barrier flow between the nations. As a result of it now a single corporate taxpayer can deploy capital across multiple taxing jurisdictions. This incongruity slowly developed pique between domestic taxing...

Enterprises seek profit maximization that comprises tax optimization which, within multinationals, includes the shifting of profits from the less to the most favorable countries using transfer pricing of intra-group transactions and tax havens as the “middle man”. Because FDI is an important...

Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens. These practices, enhanced by the globalization and dematerialization of the economy, have...