Thinking Outside the Box on Corporate Tax Practice

Research output: Other contributionNet publication - Internet publicationCommunication

Abstract

Corporate tax practice of multinational corporations (MNC) have been the topic of intense debate in the media and among policy makers in recent years. Most recently the news broke that Amazon would pay zero tax on their more than 11 billion profit in 2018. The OECD have coordinated a large project on the topic and involved countries around the world in discussing attempted solutions to the issue of “base erosion and profit shifting” which is the technical term for states finding it challenging to tax the profits of MNCs.
Original languageEnglish
Publication date22 May 2019
Place of PublicationFrederiksberg
PublisherThe Business of Society
Publication statusPublished - 22 May 2019

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