Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises

Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises

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 Organisation for Economic Co-operation and Development (OECD), na...

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Bibliographic Details
Main Author: Svažič Tatjana
Format: Article
Language:English
Published: Sciendo 2019-12-01
Series:Naše Gospodarstvo
Subjects:
beps
oecd
international tax law
tax
dtc
tax planning
profit shifting
tax base erosion
corporate income tax
h26
Online Access:https://doi.org/10.2478/ngoe-2019-0023

Internet

https://doi.org/10.2478/ngoe-2019-0023

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