Module 4 - International Corporate Tax Avoidance

This comprehensive module addresses one of the most pressing issues in international taxation: corporate tax avoidance and the global response through the OECD BEPS (Base Erosion and Profit Shifting) initiative. Students will examine the 15 BEPS Action Items, understanding how multinational enterprises exploit gaps and mismatches in tax systems. The module covers transfer pricing principles and guidelines, hybrid instruments and entity arrangements, anti-avoidance measures, and country-by-country reporting requirements. Participants will analyse complex avoidance structures and evaluate the effectiveness of various policy responses.