Volume 9,Issue 8
As global economic integration accelerates, countries are strengthening tax transparency and information exchange. Policies such as the OECD’s BEPS Action Plan, digital services taxes, and a global minimum effective tax rate have been introduced, posing increasingly severe compliance and risk challenges for multinational enterprises. Building on an analysis of the evolution and trends of international tax policy, this paper combines literature review with case study analysis to examine how multinational firms can, on a compliant basis, leverage legislative and policy tools, optimize organizational structures, and arrange transfer pricing to achieve effective tax planning. We then propose an internal control framework encompassing tax risk identification, early warning, and monitoring. Our findings indicate that by dynamically adjusting group structures, judiciously applying double non‐taxation treaties, and deploying digital monitoring systems, enterprises can significantly improve planning efficiency while reducing noncompliance costs. Finally, we offer recommendations for enhancing internal governance, strengthening cross‐border coordination, and responding to policy changes, providing both theoretical guidance and practical reference for the stable development of multinational enterprises.