Tax planning strategies of multinational corporations in a digital economic environment

Abstract

Digitalization has eased the aggressive tax planning strategies of multinational corporations. This article
discusses the challenges that corporate taxation faces in this topic, reviewing the elements that characterize
aggressive tax planning, as well as the measures adopted by the OECD and the European Union to fight it.
Finally, some tools applied such as CFC rules, thin capitalization rules, and diverted profits taxes are analysed.

Keywords:

aggressive tax planning, international tax coordination, corporate tax, DAC 6, CFC, ATAD, multinational corporations