Strategic tax planning in multinational enterprises: a comparative review of models
DOI:
https://doi.org/10.55892/jrg.v8i19.2495Keywords:
Multinational enterprises; Tax planning; Transfer pricing; Tax transparency; Pillar Two.Abstract
This study aimed to comparatively analyze the main models of strategic tax planning in multinational enterprises between 2015 and 2025, focusing on the evolution of the international regulatory framework and its implications for corporate tax governance. A narrative literature review was conducted, with searches in indexed databases such as Scopus, Web of Science, SciELO, and Google Scholar, in addition to official documents from the OECD and the European Union. MeSH/DeCS descriptors and free terms related to the theme were used, including Base Erosion and Profit Shifting (BEPS), transfer pricing, DEMPE, effective tax rate (ETR), Anti-Tax Avoidance Directive (ATAD), country-by-country reporting (CbCR), FATCA, and Global Anti-Base Erosion (GloBE), resulting in 49 studies and official documents selected after applying inclusion and exclusion criteria. The results were organized into five analytical axes: the consolidation of the post-BEPS and ATAD regulatory framework, the evolution of transfer pricing methods with emphasis on the DEMPE model, the management of ETR as a strategic planning metric, the expansion of transparency and compliance mechanisms such as CbCR and FATCA, and the implementation of Pillar Two (GloBE), which establishes a global minimum taxation floor of 15%. The analysis showed a transition from practices centered on tax arbitrage to strategies based on economic substance, transparency, and regulatory coherence. It is concluded that international tax planning is undergoing structural reorganization, in which the competitive advantage of multinational enterprises depends less on exploiting regulatory gaps and more on the ability to integrate taxation, accounting, and tax governance, with strategic ETR management, the adoption of robust tax governance structures, and alignment with global minimum standards emerging as key factors for legitimacy and sustainability in the current regulatory scenario.
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