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International tax planning by multinationals: Simulating a tax-minimising intercompany response to the OECD’s recommendation on BEPS Action 4

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Published on 01 Jul 16 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

In October 2015, the OECD/G20 presented their final report on the Base Erosion and Profit Shifting (BEPS) Project. This article presents a unique analysis of the OECD/G20’s recommendation on Action 4 by utilising tax optimisation modelling to simulate and examine a hypothetical multinational enterprise’s (MNE’s) behavioural response to this recommendation.

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Ann Kayis-Kumar
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