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Combating international tax avoidance

Summary/Abstract: The purpose of the paper is to discuss the international tax avoidance, i.e. the usage of the different tax regimes to own advantage, which is employed by corporations. The author presents the definitions and introduces a range of activities and methods which are used by companies in order to reduce the amount of tax that is payable. Next, the proposals for government and judicial response are discussed, with particular attention given to Common Consolidated Corporate Tax Base.

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