Abstract
AbstractThe aim of this chapter is to provide the background of profit shifting, explain the concept of profit shifting, the relevance of this phenomena in the context of the twenty-first century and the importance of tax havens in these areas. Furthermore, the development of corporate taxation during the last century was mentioned with a stress on its weaknesses and obstacles that have been faced or are currently being faced. Moreover, a brief summary of the fight against tax base erosion and aggressive tax planning was performed. Lastly, aggressive tax planning opportunities and tax base erosion, were mentioned with respect to post-communist countries.
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