Corona assistance: State aid and tax havens by Thomas Rixen

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Tax haven as a method for tax optimization in holding structures by Joanna Toborek- Mazur

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ON THE ISSUE OF THE OFFSHORE AREAS by E. B. Aliyev

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NASIONALISME, HARGA TRANSFER, DAN KEPEMILIKAN ASING DARI PANDANGAN PENGHINDARAN PAJAK by Permata Ayu Widyasari, Vernanda Octaviane Wijaya, Hari Hananto

“…Tightening transfer pricing rules can reduce the motive of multinational companies to shift profits between affiliates or to tax haven countries. Novelty - This study breaks the stereotype that corporate nationalism will be reduced if it conducts transfer pricing or has foreign ownership in tax avoidance.…”
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Country-by-Country Reporting: A Step Towards Unitary Taxation? by Miguel Viegas, António Dias

“…Unfortunately, these reports are not made public in the European Union, thus preventing public scrutiny about the strategies used by multinational companies to displace profits to tax havens. This article applies the Unitary Taxation regime proposed by the European Commission to US multinational companies. …”
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