Date of Award
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.
Tamang, Sajana, "Can BEPS Project Mitigate Double Non-taxation of Multinational Corporations?" (2021). Honors Theses. 1895.
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