Profit Shifting & Tax Base Erosion Case Studies of Post-Communist Countries

Description

Profit Shifting Tax Strategy Insights

Profit Shifting Tax Strategy Insights is a comprehensive course that uncovers how multinational corporations exploit international tax rules in post-communist countries to shift profits and erode tax bases. This course is ideal for learners aiming to understand the economic and political dimensions of aggressive tax planning in transitioning economies.

What You’ll Learn

• The fundamentals of profit shifting and base erosion
• Real-world case studies from post-communist countries
• OECD and EU responses to international tax avoidance
• Legal loopholes exploited by multinational corporations
• The impact of tax competition on emerging economies
• How governments can strengthen tax governance frameworks

Requirements

• Basic understanding of international economics or public policy
• No advanced tax law knowledge required
• Interest in global finance, policy, or development studies

Course Description

This advanced course delves into the practices of profit shifting and tax base erosion through the lens of real-world case studies drawn from post-communist nations. These countries, many of which transitioned from centrally planned economies, have become hotspots for multinational tax planning due to their evolving legal systems and openness to foreign investment.

Using a case-based approach, students will analyze how corporations structure transactions to reduce their global tax bills, often at the expense of local governments and taxpayers. Moreover, the course will explore the global policy environment, including the OECD’s BEPS (Base Erosion and Profit Shifting) project and the EU’s transparency directives, providing a broader perspective on international tax reform.

Whether you are a student, policy analyst, or tax professional, this course offers actionable insights to understand and possibly counteract these strategies. Importantly, each module includes practical scenarios to apply concepts and critically assess policy responses.

About the Publication

This course is developed by experts in international finance, development economics, and tax law. Drawing on academic research and real-world policy analysis, it provides a balanced view of both corporate strategy and government response in the context of emerging markets.

Explore These Valuable Resources

• OECD BEPS Project Overview
• EU Anti-Tax Avoidance Package
• IMF on Tax Policy

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