Research on Strategies to Deal With Tax Base Erosion and Profit Transfer of Multinational Enterprises: Analysis of Tax Avoidance based on Complex Structure
DOI: https://doi.org/10.62517/jse.202511113
Author(s)
Yanjun Yang*
Affiliation(s)
Zibo Vocational Institute, Zibo, China
*Corresponding Author
Abstract
With the in-depth development of economic globalization, the problem of tax base erosion and profit transfer (BEPS) by multinational enterprises using the differences of tax systems and loopholes in tax rules in various countries is becoming increasingly serious. This paper analyzes the causes and main forms of BEPS in detail, and systematically sorts out the measures taken by the international community to deal with BEPS. The study puts forward comprehensive strategies such as improving the domestic tax system, strengthening international cooperation and optimizing tax collection and management, which provides a theoretical basis and practical guidance for effectively coping with the tax avoidance problem of multinational enterprises.
Keywords
Tax Base Erosion; Profit Transfer; BEPS; Multinational Enterprises; International Taxation
References
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