While there is no doubt that tax evasion is widespread in developing countries, exact measures of its extent are difficult to obtain because, by definition, tax evasion is hidden. However, such estimates are…
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…
