{"id":3147,"date":"2015-12-09T11:46:00","date_gmt":"2015-12-09T07:46:00","guid":{"rendered":"https:\/\/lr.bsulawss.org\/?p=3147"},"modified":"2023-12-19T19:56:03","modified_gmt":"2023-12-19T15:56:03","slug":"2bakustulrev96-12-2015","status":"publish","type":"post","link":"https:\/\/lr.bsulawss.org\/en\/volumes-en\/volume-2-en\/volume-2-1\/2bakustulrev96-12-2015\/","title":{"rendered":"How to Deal With Beps?"},"content":{"rendered":"\n<cite>2 Baku St. U. L.Rev. 96 (2015)<\/cite>\n<br>\n<cite>Article language: English.<\/cite>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-text-align-justify\"><strong>Abstract<\/strong><br>Rise of various multinational corporations and increasing development of cross-border\u00a0activities make an unfathomable impact on regular and broadly utilized paradigms and\u00a0regulations. This impact makes the long-acting phenomena more mudded or create new ones\u00a0and these progressions create challenges for tax authorities as well. Issues of taxation of\u00a0multinationals and corporate tax avoidance is referred as Base Erosion and Profit Shifting\u00a0(BEPS). This article is devoted to examine BEPS and propose a solution in this respect. In\u00a0this regard, loopholes of international taxation, tax competition of states, tax havens, digital\u00a0economy, hybrid mismatch arrangements, transfer pricing are analyzed, corporate tax\u00a0structures of some multinationals (Apple and Amazon) is depicted and as a solution,\u00a0foundation of International Tax Organization is suggested and its possible modus operandi is proposed.<\/p>\n\n\n\n<div class=\"is-layout-flex wp-block-buttons\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/files\/archive\/volume2\/issue1\/2BakuStULRev96.pdf\">Download: PDF<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2 Baku St. U. L.Rev. 96 (2015) Article language: English. AbstractRise of various multinational corporations and increasing development of cross-border\u00a0activities make an unfathomable impact on regular and broadly utilized paradigms&#8230;<\/p>\n","protected":false},"author":3,"featured_media":2529,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}"},"categories":[188],"tags":[],"coauthors":[198],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.0 (Yoast SEO v19.9) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to Deal With Beps? | BSU Law Review<\/title>\n<meta name=\"description\" content=\"2 Baku St. U. L.Rev. 96 (2015) Article language: English. 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