Tax avoidance methods practiced by MNEs in the European Union

In the context of globalization, some companies have developed beyond the perspectives of their borders, becoming multinational companies. This way of development confers multiple advantages that can generate efficiency, competitiveness and profit. The decisions on which companies base their choice of states take into account aspects such as economic growth or corporate tax rates. In the context where some countries have strong economies and represent promising markets but have a high level of taxation compared to other countries, multinational companies choose to access promising markets while using various methods of tax avoidance. The purpose of this paper is to determine the tax avoidance methods practiced by multinational companies in the European Union and their mode of operation. We hope that this research can provide a broad perspective on ways to avoid taxation when debating fiscal policies.