Sustainable Tax Behavior of MNEs: Effect of International Tax Law Reform
As tax is related to the sustainable growth of societies around the world, international tax avoidance by multinational enterprises (MNEs) has gained public attention. The Organization for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting (BEPS) Action Plan...
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| Format: | Article |
| Language: | English |
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MDPI AG
2020-09-01
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| Series: | Sustainability |
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| Online Access: | https://www.mdpi.com/2071-1050/12/18/7738 |