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Starting from the awareness that multinational corporations is avoiding paying taxes legally with various tax avoidance techniques for the sake of minimizing tax expenditure,the author recognized that the nature of BEPS lies in ’not considering corporate tax issues as part of corporate social responsibility’.In that vein,the author analyzed the problems of corporate tax avoidance practices and suggested solutions from corporate social responsibility perspectives.This paper mainly consists of three parts:In the chapter of theoretical framework,BEPS and CSR are theoretically analyzed.While the focus is on comprehensively explaining the concept of BEPS in the BEPS section,efforts are made to incorporate BEPS into various CSR theories in CSR section to highlight the corporate tax problems and its academic connectivity of CSR.The problem-analysis chapter discussed why BEPS is problematic and why it should be addressed from the perspective of CSR.After discussing the magnitude of economic losses brought by BEPS,the author analyzed the reasons why BEPS is unethical business practices from the perspective of the country,enterprise and economy as a whole.In order to emphasize how BEPS mechanism and negative impact of BEPS have been applied in reality,it is analyzed in the case study how British subsidiary Zambia Sugar has been using BEPS schemes to exploit Zambia.And the reason why its schemes are problematic is discussed,centering on the negative effects on Zambia.Finally,the solution part is starting from discussing the nature of BEPS and the limitations of existing solutions so as to talk about why CSR is needed in the resolution of BEPS.And several ways are suggested that various groups,including the company,consumer＆media,CSR academia,could actually implement to prevent BEPS.As far as the author knows,there are not many papers dealing with corporate tax avoidance as part of corporate social responsibility.However,since BEPS is an economic issue and at the same time it is a matter of corporate awareness about social responsibility,various and active discourse is required on the link between these two topics.The author believes that this paper has fully conveyed that BEPS should be dealt as an ethical problem,and that in order to solve BEPS,solutions from the perspective of CSR must also be explored and implemented.It would be honor if this paper were to add flesh to further discussions going forward.