The public debate on tax base erosion by multinational enterprises (MNEs) has been stirred up by strikingly low effective tax rates (ETRs) of some very prominent US-American information technology companies.…
Google, Apple and other highly profitable multinationals are able to drastically reduce their tax burden on worldwide income by shifting profits from high- to low-tax countries. Reports on these tax avoidance…
The budgetary problems of many governments which emerged as a consequence of the economic and financial crisis are on top of the political agenda. Simultaneously to the increasing debt levels, investors demanded…