Author(s): Gabriela-Adina Păun

Affiliation: Bucharest University of Economic Studies, Roman Square 6, 010374, Bucharest, Romania

Keywords: Base Erosion and Profit Shifting; Bibliometric analysis; Digital taxation; EU tax policy; Global minimum tax; Global profit shifting; Pillar One and Pillar Two.

Received: January 11, 2025 | Accepted: March 31, 2025

Type of Paper: Empirical | Vol. 9(4) Page: 01 – 23

Reference to this paper should be made as follows: Păun, P.A. (2025). Charting the Future of Base Erosion and Profit Shifting: A Bibliometric Insight into Emerging Trends and Research Gaps, J. Fin. Bank. Review, 9(4), 01 – 23. https://doi.org/10.35609/jfbr.2025.9.4(1)