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International Journal of Business Management and Economics and Trade, 2026, 7(2); doi: 10.38007/IJBMET.2026.070207.

Research on the Construction of International Tax Compliance Systems and Tax Risk Control Strategies for Multinational Enterprises

Author(s)

Luwen Zhang

Corresponding Author:
Luwen Zhang
Affiliation(s)

Abstract

Tax Department, Gallacher, Bosen & Goodman, PLLC, Mesa, 85210, Arizona, USA

Keywords

Multinational Corporations; International Tax Compliance; Country-by-Country Reporting; Pillar Two; Tax Risk Control; Transfer Pricing

Cite This Paper

Luwen Zhang. Research on the Construction of International Tax Compliance Systems and Tax Risk Control Strategies for Multinational Enterprises. International Journal of Business Management and Economics and Trade (2026), Vol. 7, Issue 2: 61-69. https://doi.org/10.38007/IJBMET.2026.070207

References

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[4] OECD. Tax Administration 2025: Comparative Information on OECD and other Advanced and Emerging Economies. OECD Publishing, Paris, 2025. https://doi.org/10.1787/cc015ce8-en

[5] OECD. Corporate Tax Statistics 2025. OECD Publishing, Paris, 2025. https://doi.org/10.1787/6a915941-en

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