Do the multinational pay taxes? Survey on tax planning structures of big multinational corporations notably from the digital economy.

Gérard, marcelMoumal, AntoineAntoineMoumal2025-05-142025-05-142025-05-142016https://hdl.handle.net/2078.2/2367The thesis investigates tax planning structures of big multinational corporations (IKEA, Google, Amazon). It also analyses the OECD report: "Addressing the tax challenges of the digital economy".BEPSTax planningDo the multinational pay taxes? Survey on tax planning structures of big multinational corporations notably from the digital economy.text::thesis::master thesisthesis:7195