volume 22, issue 4, P351-371 2014
DOI: 10.1108/mbr-04-2014-0014
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Freya Smith

Abstract: Purpose – This paper aims to shed light on the potential implications for asset protection planning in multinational enterprises (MNEs) from the Organisation for Economic Co-Operation and Development (OECD)’s work on base erosion and profit shifting (BEPS) and the global push towards increased transparency and automatic information exchange. Design/methodology/approach – An examination of the academic literature across a …

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