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multinational enterprise

This tag is associated with 2 posts

Multinational enterprises, value creation and taxation: Key issues and policy developments [Policy Podcast]

The substantial reduction in trade costs and the rapid technological advances characterising the global economy over the past three decades have allowed multinational enterprises (MNEs) to increasingly break up their supply chains and spread them across different countries. Continue reading

Hybrid mismatches with third countries [EU Legislation in Progress]

Written by Cécile Remeur (2nd edition), Hybrid mismatch is a situation where a cross-border activity is treated differently for tax purposes by the countries involved, resulting in favourable tax treatment. Hybrid mismatches are used as aggressive tax planning structures, which in turn trigger policy reactions to neutralise their tax effects. When adopting the Anti-Tax Avoidance … Continue reading

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