The aim of this chapter is to provide the background of profit shifting, explain the concept of profit shifting, the relevance of this phenomena in the context of the twenty-first century and the importance of tax havens in these areas. Furthermore, the development of corporate taxation during the last century was mentioned with a stress on its weaknesses and obstacles that have been faced or are currently being faced. Moreover, a brief summary of the fight against tax base erosion and aggressive tax planning was performed. Lastly, aggressive tax planning opportunities and tax base erosion, were mentioned with respect to post-communist countries.
CITATION STYLE
Solilová, V., Nerudová, D., & Dobranschi, M. (2021). Profit Shifting and Tax Base Erosion in the Twenty-First Century. In Contributions to Finance and Accounting (Vol. Part F215, pp. 9–43). Springer Nature. https://doi.org/10.1007/978-3-030-74962-0_2
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