Multinational corporation in the tax heaven countries tax avoid and tax evasion activities

The purpose of this thesis is to elaborate the tax avoidance and tax evasion activities of multinational corporations over the tax heaven countries and to reveal their effects and consequences. This study has three parts. In first part, explained definition of multinational company, tax heaven, tax avoidance, tax evasion and tax competition. In the second part, analysed of historical development and specialities types of multinational companies and tax heavens. In the third part, analysed of tax evasion and tax avoidance activities of multinational companies.