Chapter 1: Taxing Multinational Business in Low-Income Countries

This is a chapter from the book: Taxing Multinational Business in Lower-Income Countries: A Problem of Economics, Politics and Ethical Norms. The book explores a topic that has been highly controversial in recent years: the use by multinational companies of “base erosion and profit shifting” tax planning structures to reduce their tax liabilities in countries where they conduct business, including the world’s lower-income developing countries. In this Chapter, the author provides an introduction to BEPS and an overview of the book.