Honors Theses

Date of Award

Spring 5-1-2021

Document Type

Undergraduate Thesis



First Advisor

Christine Cheng

Second Advisor

Mark Wilder

Third Advisor

J Shaw

Relational Format



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.

Creative Commons License

Creative Commons Attribution 4.0 International License
This work is licensed under a Creative Commons Attribution 4.0 International License.



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