Article language: English.
Abstract
Rise of various multinational corporations and increasing development of cross-border activities make an unfathomable impact on regular and broadly utilized paradigms and regulations. This impact makes the long-acting phenomena more mudded or create new ones and these progressions create challenges for tax authorities as well. Issues of taxation of multinationals and corporate tax avoidance is referred as Base Erosion and Profit Shifting (BEPS). This article is devoted to examine BEPS and propose a solution in this respect. In this regard, loopholes of international taxation, tax competition of states, tax havens, digital economy, hybrid mismatch arrangements, transfer pricing are analyzed, corporate tax structures of some multinationals (Apple and Amazon) is depicted and as a solution, foundation of International Tax Organization is suggested and its possible modus operandi is proposed.
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