Corporate Tax Avoidance and Tax Havens

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Type and Duration

Preproposal PhD-Thesis, since February 2020

Coordinator

Chair for Tax Management and the Laws of Liechtenstein and International Taxation

Main Research

Wealth Management

Field of Research

Company Taxation

Description

Under the influence of anecdotal evidence from multinational companies (MNEs) such as Google, Apple, or Nike, the fight against profit shifting, tax evasion, and tax avoidance by MNEs has been a major action point on the international community's agenda. As a result, multinational agreements were made, especially as part of the OECD's Base Erosion and Profit Shifting Project, to expand the world tax order by anti-abuse provisions and provisions on international administrative cooperation.
This doctoral project aims to provide a legal and economic analysis of selected initiatives aimed at restricting tax avoidance by MNEs. It is intended to evaluate legal provisions and to analyse the behaviour of deemed tax havens and MNEs to specific countermeasures taken by the international community to assess their success in restricting tax evasion and avoidance.

Keywords

Tax evasion, Tax avoidance, Profit shifting, BEPS, Tax havens