Open AccessAn Examination of Base Erosion and Profit Shifting Practices of Multinational Enterprises
Author(s) -
Gurjot Kaur,
Ratan Kar
Publication year - 2021
Publication title -
focus : journal of international business
Language(s) - English
Resource type - Journals
eISSN - 2395-258X
pISSN - 2347-4459
DOI - 10.17492/jpi.focus.v8i1.812107
Subject(s) - multinational corporation , base erosion and profit shifting , business , base (topology) , profit (economics) , industrial organization , erosion , finance , economics , microeconomics , geology , mathematics , mathematical analysis , double taxation , tax avoidance , paleontology