This page lists works of an author who doesn't have a ResearchGate profile or hasn't added the works to their profile yet. It is automatically generated from public (personal) data to further our legitimate goal of comprehensive and accurate scientific recordkeeping. If you are this author and want this page removed, please let us know.
July 2013
·
99 Reads
·
368 Citations
Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
... According to the OECD, base erosion is "the use of tax loopholes or conditions to transfer income from business activities to countries with low or no taxes, thereby reducing tax obligations" (OECD, 2017). Base erosion frequently leads to inequality in the tax system, resulting in some individuals or organizations paying little or no tax, while others bear a higher tax burden (OECD, 2013). This can lead to countries' tax revenue loss and negatively impact fairness and transparency in the global tax system. ...
July 2013
