Base erosion and profit shifting. A global tax challenge and road ahead

Document from the year 2020 in the subject Business economics - Accounting and Taxes, grade: 10, , language: English, abstract: In the Addressing Base Erosion and Profit Shifting Report, there are certain key tax principles and opportunities for Base Erosion and Profit Shifting that have been analyzed, such as jurisdiction to tax, transfer pricing, leverage and anti-avoidance. Further in these key...