経済学および管理科学の国際ジャーナル

Construct a Legitimate Tax Plan that Minimizes a Multinational Technology Companys Taxes

Abstract

Payal Chadha

As businesses have become global, the Information and Communication Technology (ICT) has spread in private business sectors. This has led to the development of digital markets, the regional and organizational decentralization1 of the internal organization as well as the more frequent occurrence of hybrid forms of corporations. In contrast to the local independent and international activities of enterprises, generally accepted tax principles2 are used to evaluate current tax regulations as well as to recommend possible reform approaches based on physical and legal aspects, which serve as taxable entities and tax attributes. This paper proposes a valid tax plan that minimizes a multinational technology company’s taxes.