The effects of the BEPS Action Plans on the tax avoidance behaviors of multinational corporations in China
Multinational corporations (MNCs) around the globe commonly use cross-border related-party transactions (CRPTs) to shift profits from high tax jurisdictions to low ones to avoid paying taxes. The Organization for Economic Co-operation and Development and G20 countries launched the Base Erosion and P...
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| Format: | Others |
| Language: | English |
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HKBU Institutional Repository
2018
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| Online Access: | https://repository.hkbu.edu.hk/etd_oa/598 https://repository.hkbu.edu.hk/cgi/viewcontent.cgi?article=1601&context=etd_oa |