Corporate Income Tax Planning Methods and Research of High-Tech Enterprises

As the world continues to develop, so too do laws, rules, regulations, and customs. With the improvement of taxation laws, companies, especially multinational ones, started to look towards new means with which they would be able to reduce their tax burden. This answer was found in tax planning, and this paper analyzes how this is done. As seen in Chapter 1 of this paper, the author will analyze contemporary academic discourse vis-a-vis tax planning, thereby establishing a literature gap when it comes to specific tax planning studies in relation to particular large companies. From then onwards, the paper focuses upon three major tech enterprises, these being Huawei, Apple, and Amazon, with Chapter 3, in particular, going into depth about the methodologies used by these companies. Chapter 4 on the other hand will focus on changes in corporate income tax of high-tech enterprises before and after the epidemic, thereby setting up the Discussion section which focuses upon potential changes to this sector as a result of the pandemic.