Contributions of the Base Erosion and Profit Shifting BEPS Project on Transfer Pricing and Tax Avoidance

Ouelhadj, A.; Bouchetara, M.

Please use this identifier to cite or link to this item: https://essuir.sumdu.edu.ua/handle/123456789/86058

Or use following links to share this resource in social networks: Recommend this item

Title	Contributions of the Base Erosion and Profit Shifting BEPS Project on Transfer Pricing and Tax Avoidance
Authors	Ouelhadj, A. Bouchetara, M.
ORCID
Keywords	трансфертне ціноутворення трансфертное ценообразование transfert pricing ухилення від сплати податків уклонение от уплаты налогов tax avoidance багатонаціональна компанія, мультинациональная компания multinational company налоговая администрация податкова адміністрація tax administration
Type	Article
Date of Issue	2021
URI	https://essuir.sumdu.edu.ua/handle/123456789/86058
Publisher	Sumy State University
License	Creative Commons Attribution 4.0 International License
Citation	Ouelhadj, A., Bouchetara, M. (2021). Contributions of the Base Erosion and Profit Shifting BEPS Project on Transfer Pricing and Tax Avoidance. Financial Markets, Institutions and Risks, 5(3), 59-70. https://doi.org/10.21272/fmir.5(3).59-70.2021
Abstract	Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multinational companies in their own benefit. Then, to face tax avoidance and tax losses which represents 100 to 240 billion dollars per year, Organization for Economic Co-operation and Development and G-20 implement, since 2012, the Base Erosion and Profit Shifting project, base erosion and profit shifting, which is the most important international reform that tax system has known.
Appears in Collections:	Financial Markets, Institutions and Risks (FMIR)