id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
faba-289	Popova, Nelly	The BEPS Project and International Tax Competition	2025	8	.pdf	application/pdf	5467	243	36	Keywords: Tax competition; Base erosion and profit shifting; Tax avoidance; Tax coordination Paper Type: Research Paper Keywords: Tax competition; Base erosion and profit shifting; Tax avoidance; Tax coordination JEL: H26, H73, H87 * Address Correspondence: E-mail: npopova@unwe.bg http://faba.bg/ https://doi.org/10.37075/FABA.2025.2.04 mailto:npopova@unwe.bg https://orcid.org/0009-0001-6130-3588 Nelly Popova/ Finance, Accounting and Business Analysis, Volume 7, Issue 2, 2025 182 INTRODUCTION In the past decades, international competition over investments and profits has increased and corporate income tax has become an important instrument through rate reductions and the establishment of preferential tax regimes. THEORETICAL BACKGROUND ON TAX COMPETITION AND TAX COORDINATION Corporate income tax is among the main fiscal instruments in modern countries used to tax the profits of domestic companies as well as multinational enterprises (MNEs).	cache/faba-289.pdf	txt/faba-289.txt