Regulating tax treaties to minimize exposure to base erosion and profit shifting (BEPS): Resolving issues and prescribing guidelines

• Main Author: Rovero, Zarah Mae L.
• Format: text
• Published: Animo Repository 2016
• Subjects: International business enterprises—Taxation—Law and legislation—Philippines; Taxation
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/12243
• Institution: De La Salle University

Globalization is a game changer in the business industry. It has allowed seamless flow of cross-border transactions, which in turn gave rise to the emergence of multinational corporations (MNCs). However, problems arise when severe contractions result in conflicting sovereignties or jurisdictions. A...