With the advent of the globalization, it was witnessed that there was a growth of communication system within the … Shifting (BEPS), 2013 was the one of the most significant effort to eradicate the problem of shifting tax profit. Further, the … misalignment of the national tax laws benefitted the companies in shifting their profits to the less tax jurisdiction. This …

Does globalization undermine the fiscal basis of the welfare state? The conventional wisdom believes so: open borders … cause tax competition, which in turn leads to a race to the bottom in capital taxation. However, the data show that revenues … from capital taxation are fairly stable in OECD countries. Some observers conclude from this that globalization does not …