International tax planning by multinationals: Simulating a tax-minimising intercompany response to the OECD's recommendation on BEPS Action 4
Source: Australian Tax Forum Journal Article
Published Date: 1 Jul 2016
In October 2015, the OECD/G20 presented their final report on the Base Erosion and Profit Shifting (BEPS) Project. This article presents a unique analysis of the OECD/G20's recommendation on Action 4 by utilising tax optimisation modelling to simulate and examine a hypothetical multinational enterprise's (MNE's) behavioural response to this recommendation.
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- Published By: Ann Kayis Kumar
- Published On:1 Jul 2016
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