Honors Theses
Date of Award
Spring 5-1-2021
Document Type
Undergraduate Thesis
Department
Accountancy
First Advisor
Christine Cheng
Second Advisor
Mark Wilder
Third Advisor
J Shaw
Relational Format
Dissertation/Thesis
Abstract
The purpose of this study is to determine whether the BEPS project can mitigate double nontaxation of multinational corporations. This study performs case studies on two multinational corporations: Apple and Starbucks to figure out how they behave in order to avoid taxes and see if there are behavioral differences in response to claims by the European authorities that they did not pay their fair share. It explains and compares their tax-paying strategies to figure out how they may behave with respect to new rules implemented by the BEPS project in the future. Through case studies from Apple and Starbucks, the study aims to determine the challenges faced by the BEPS project to mitigate the double non-taxation of multinational corporations and the recent effort of the BEPS project in tackling them.
Recommended Citation
Tamang, Sajana, "Can BEPS Project Mitigate Double Non-taxation of Multinational Corporations?" (2021). Honors Theses. 1895.
https://egrove.olemiss.edu/hon_thesis/1895
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