Profit Shifting: Prior Work, Growth, Important Issues and PolicyActions
Publish place: 4th International Conference on Management, Accounting, Economics and Social Sciences
Publish Year: 1398
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
HMODIR04_063
تاریخ نمایه سازی: 24 اسفند 1398
Abstract:
Lately, Tax-propelled benefit moving inside multinational firms has pulled in expanding worldwide consideration. It is an imperative issue to numerous present approach faces off regarding, including those identified with late activities by the OECD on base disintegration and benefit moving (BEPS). This paper gives an update on assessment roused benefit moving inside multinational firms. Its fundamental accentuation is to elucidate what is thought about the greatness of BEPS. The paper likewise tries to give a look on the development of benefit moving through years and its essential issues. Additionally it gives some arrangement activity, and talks about conceivable approaches to face this expanding development.
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Authors
Erfan Mohammadi
Shahid Beheshti University