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Base Erosion and Profit Shifting Exploration of Tax Differences and Tax Economics

Journal of Business Theory and Practice

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Field Value
 
Title Base Erosion and Profit Shifting Exploration of Tax Differences and Tax Economics
 
Creator Wu, Hsiu-li
Yen, Shang-Yung
 
Description Multinational companies transfer profits to countries with low tax rates via tax planning. In response to the request from G20 nations, the OECD launched a total of 15 BEPS (Base Erosion and Profit Shifting) actions, hoping to prompt the reform in tax systems in different countries. This paper conducts a case study in the examination of taxation differences created by multinational companies by leveraging various tax rates in different countries. Expert interviews are conducted to examine the adjustments and responses of tax planning and investment structures in the corporate world in the wake of the amendments to CFC and PEM tax codes, as well as the correlation between tax revenues and economies. Finally, this paper presents suggestions so that taxes and profits are operated in a fair and efficient environment. This will benefit economic developments and promote effective resources utilization.
 
Publisher SCHOLINK INC.
 
Contributor —
 
Date 2019-10-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.scholink.org/ojs/index.php/jbtp/article/view/2361
10.22158/jbtp.v7n4p155
 
Source Journal of Business Theory and Practice; Vol 7, No 4 (2019); p155
2329-2644
2372-9759
 
Language eng
 
Relation http://www.scholink.org/ojs/index.php/jbtp/article/view/2361/2457
 
Rights Copyright (c) 2019 Hsiu-li Wu, Shang-Yung Yen
http://creativecommons.org/licenses/by/4.0