In series:OECD/G20 Base Erosion and Profit Shifting Projectview more titles
Published on October 05, 2015
BEPS PACKAGE 2015
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KEY MATERIAL |
News
FURTHER INFORMATION Base Erosion and Profit Shifting (BEPS) refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity, resulting in little or no overall corporate tax being paid.
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Video Watch an example of how the OECD/G20 BEPS Project will revise the international tax rules. |