Base erosion and profit shifting
Base erosion and profit shifting (BEPS) is a tax avoidance strategy used by multinational companies, wherein profits are shifted from jurisdictions that have high taxes (such as the United States and many Western European countries) to jurisdictions that have low (or no) taxes (so-called tax havens). BEPS can be achieved through the use of "transfer mispricing" (contracting between subsidiaries in different jurisdictions at prices that are not arm's length). The term is used in a project headed by the OECD which produced detailed reports in September 2014 in response to seven actions agreed previously.
primaryTopic
Base erosion and profit shifting
Base erosion and profit shifting (BEPS) is a tax avoidance strategy used by multinational companies, wherein profits are shifted from jurisdictions that have high taxes (such as the United States and many Western European countries) to jurisdictions that have low (or no) taxes (so-called tax havens). BEPS can be achieved through the use of "transfer mispricing" (contracting between subsidiaries in different jurisdictions at prices that are not arm's length). The term is used in a project headed by the OECD which produced detailed reports in September 2014 in response to seven actions agreed previously.
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BEPS (Base Erosion and Profit ...... が、法人税収を著しく減少させる国際的税務プランニングのこと。
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BEPS (del inglés «Base Erosion ...... icada como agresiva o abusiva.
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Base Erosion Profit Shifting ( ...... u zysków do rajów podatkowych.
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Base erosion and profit shifti ...... ven actions agreed previously.
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Unter der englischen Bezeichnu ...... e Task Force der OECD geprägt.
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Wikipage page ID
44,253,151
Wikipage revision ID
740,821,326
hypernym
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BEPS (Base Erosion and Profit ...... が、法人税収を著しく減少させる国際的税務プランニングのこと。
@ja
BEPS (del inglés «Base Erosion ...... del impuesto sobre sociedades.
@es
Base Erosion Profit Shifting ( ...... u zysków do rajów podatkowych.
@pl
Base erosion and profit shifti ...... ven actions agreed previously.
@en
Unter der englischen Bezeichnu ...... e Task Force der OECD geprägt.
@de
label
BEPS
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BEPS
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Base Erosion Profit Shifting
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Base Erosion and Profit Shifting
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Base erosion and profit shifting
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