26年WH商务英语会计 双支柱解决方案下跨国公司税务规划策略的演变1.28- A I18.5_1-约36585字符.docx

Evolution of Multinational Corporations’ Tax Planning Strategies under the Two-Pillar Solution双支柱背景下跨国企业税务筹划的转变研究Submitted by 李欣然Student number 202226903012Supervised by 鲁伟Student’s Phone Number 13177896675School of Foreign StudiesJiangxi Normal UniversityMay 2026iAbstractIn recent years, with the rapid development of the global digital economy, multinational enterprises have continuously evaded taxes through tax base erosion and profit transfer (BEP...