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 …

trade agreement and ambitious multinational efforts to close international tax loopholes.Although the TPP is essentially …’s BEPS Project is not. Indeed, many nations have been adopting BEPS Project proposals to prevent international tax avoidance … end of the era of multilateral efforts to close international tax loopholes. This article looks at the OECD’s BEPS Project …

to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to … empirically identify the scale and tax sensitivity of international profit shifting. In this paper, they discuss whether the …, including tax haven operations. With better access to such high-quality micro-level data, it will be more promising to …

countries. The variance across transfer pricing systems refers not only to formal tax provisions, but also to practical … requirements and regular actions from authorities, and to governments' openness for discussion of unclear tax positions. Although …

Tax avoidance by major multinational enterprises (MNEs) has been extremely topical after the great financial crisis of … designed to modify many of the world's existing double tax agreements so that they are more robust to deal with multinational … tax avoidance.This paper examines how effective the BEPS project, and in particular the MLI, will be in dealing with such …

corporations (MNCs) from escaping their "fair share" of the tax burden. Spurred by G-20 finance ministers, the OECD recommends … changes in national legislation, revision of existing bilateral tax treaties, and a new multilateral agreement for … participating countries. The proposition that MNCs need to pay more tax enjoys considerable political resonance as government …