Abstract

MENDOZA LOPEZ, Doris Teresita. The Struggle of the International Tax Law Against Aggressive Tax Planning. Anu. Mex. Der. Inter [online]. 2016, vol.16, pp.525-548. ISSN 1870-4654.

Changes in the international trade promoted by multinational firms and the different tax systems around the world encourage to the multinational enterprises, intra-firm, for modifying their accounting scheme to avoid paying taxes, base erosion and profit shifting toward places of low tax or tax havens; bringing with it, variety challenges in the context of international taxation.

Keywords : international taxation; evasion taxation; base erosion; profit shifthing; Action Plan on Base Erosion and Profit Shifting.

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