IJSRP, Volume 11, Issue 1, January 2021 Edition [ISSN 2250-3153]
Avi Wulandari and Feybe Brigite, STIAMI Jakarta
Multinational Corporation taxation is an area of research that encompasses academics in accounting, finance, and economics, aiming to maximize business profit over less tax paid across locations. Over the years, these researchers have endeavoured to understand the role of taxation on multinational corporation ("MNC") behaviour. International taxation arises from several activities: cross-border economic activities or investment and international trade that provides economic benefits.