학술논문
Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile.
Document Type
Article
Source
Subject
*International business enterprises
*Corporate profits
*Corporate taxes
*Taxpayer compliance
*Economic policy
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Language
ISSN
2574-0768
Abstract
The article discusses the policy debates regarding taxation of multinational corporations in Chile. It highlights the challenges encountered by the multinational corporations in monitoring tax compliance that limit profit shifting. It also notes that profit shifting help reduce the corporate tax rate paid by the multinational firms.