MNCs, research– “The global companies slot R&D incentives into their broader corporate tax strategies. “All of this has made it easier for MNEs to shift profits among tax jurisdictions and harder for tax authorities to establish where profits have been earned and to tax them accordingly,” the report says.  –  The OECD also recommended that changes to the international tax systems were necessary “to address the gaps and loopholes that enable MNEs to achieve double non-taxation.”