The Resource Ethical dimensions of international tax planning

Ethical dimensions of international tax planning

Label
Ethical dimensions of international tax planning
Title
Ethical dimensions of international tax planning
Creator
Subject
Language
eng
Summary
This article considers international efforts to curb base erosion and profit shifting (BEPS) by multinationals, along with the concept of a corporation paying its "fair share" of taxes. The authors use Amazon's European structure to illustrate how corporate groups can structure to take advantage of countries' differing tax laws, and outline considerations when attempting to define corporate social responsibility
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 25 (2016), no. 11 ; 9 p
http://library.link/vocab/creatorName
  • Bellaver, R
  • Araujo, P.H. Chaves
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • international tax planning
  • BEPS
  • MNE
  • corporate social responsibility
Label
Ethical dimensions of international tax planning
Instantiates
Publication
Label
Ethical dimensions of international tax planning
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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