Base erosion and profit shifting
Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions, thus "eroding" the "tax-base" of the higher-tax jurisdictions. The Organisation for Economic Co-operation and Development (OECD) define BEPS strategies as "exploiting gaps and mismatches in tax rules".
2014 G20 Brisbane summitAfrican Tax Administration ForumArm's length principleBEPSBEPS 2.0Base Erosion and Profit ShiftingBase Erosion and Profit Shifting (BEPS)Base erosionBase erosion and profit shifting (OECD project)Bermuda Black HoleBrad W. SetserConduit and Sink OFCsCorporate havenCorporation tax in the Republic of IrelandCriticism of Apple Inc.Dhammika DharmapalaDonald GuerreroDouble Irish arrangementDutch SandwichEuropean Union tax haven blacklistFeargal O'RourkeFinancial Secrecy IndexFinancial centreGabriel ZucmanGoods and Services Tax (New Zealand)Google taxGross national incomeIDA IrelandInstitute on Taxation and Economic PolicyIntellectual propertyInternational tax planningIreland as a tax havenIreland v CommissionIrish Section 110 Special Purpose Vehicle (SPV)Israel Advanced Technology IndustriesJames R. Hines Jr.Janet YellenJoop Wijn
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Base erosion and profit shifting
Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions, thus "eroding" the "tax-base" of the higher-tax jurisdictions. The Organisation for Economic Co-operation and Development (OECD) define BEPS strategies as "exploiting gaps and mismatches in tax rules".
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Base erosion and profit shifti ...... he expense of other countries.
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Base erosion and profit shifti ...... and mismatches in tax rules".
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Base erosion and profit shifting
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