Base erosion and profit shifting
Base erosion and profit shifting (BEPS) - OECD
BEPS refers to tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax.
Base erosion and profit shifting - Wikipedia
Base erosion and profit shifting ... For the government, the tax base is a company's income or profit. Tax is levied as a percentage on this income/profit. When ...
What is BEPS (Base Erosion and Profit Shifting)? | BEPS Defined
A definition of BEPS, explaining the OECD's Base Erosion and Profit Shifting initiative and its intended impact on international taxation.
Base Erosion and Profit Shifting (BEPS): OECD/G20 Tax Proposals
Taxes collected by countries around the world can be reduced through various avoidance mechanisms that shift corporate profits out of ...
Base erosion and profit shifting - Corruptionary… - Transparency.org
Definition. Base Erosion and Profit Shifting (BEPS) refers to the erosion of a national tax base and one process by which this happens.
Base Erosion, Profit Shifting and Developing Countries
project addressing Base Erosion and Profit Shifting ('BEPS'). But while there is considerable empirical evidence for advanced countries on the cross-country ...
Addressing Base Erosion and Profit Shifting - OECD iLibrary
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview ...
Base Erosion and Profit Shifting (BEPS) Action Plan - PwC
Led by the Organisation for Economic Cooperation and Development, the BEPS Project aims to tackle international tax avoidance by high-profile ...
What Do We Know About Base Erosion and Profit Shifting? A ...
The issue of tax-motivated income shifting within multinational firms – or “base erosion and profit shifting” (BEPS) – has attracted increasing global attention ...
Base Erosion and Profit Shifting (BEPS) 2.0 | EY - US
The Pillar Two Model Rules provide for a global minimum tax of 15% applicable to multinational enterprise (MNE) groups with a global turnover of €750 million ...
OECD/G20 Base Erosion and Profit Shifting Project
Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, ...
How Serious Is the Problem of Base Erosion and Profit Shifting?
In recent years, the problem of base erosion and profit shifting (BEPS) by multinational corporations has entered the public consciousness as a potentially ...
Base erosion and profit shifting | Australian Taxation Office
Base erosion and profit shifting (BEPS) refers to the tax planning strategies used by multinational companies to exploit gaps and differences ...
Base Erosion and Profit Shifting (BEPS) Archives - Tax Foundation
The posts below review the evidence that has been gathered on the impact of policies targeted at profit shifting.
Base erosion and profit shifting (OECD project) - Wikipedia
The BEPS project looks to develop multilateral dialogue and could be achieved thanks to a successful international cooperation, unavoidable when it comes to ...
Base Erosion, Profit Shifting and Developing Countries
This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries ...
MOF | BEPS Explainer - Ministry of Finance
What is the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project? What are the two Pillars under BEPS 2.0? What does BEPS 2.0 mean for Singapore?
OECD Base Erosion & Profit Shifting: Action Item 6
Abstract: On 5 October 2015, the Organization for Economic Cooperation and Development (OECD) released the final package of measures to reform the ...
Pascal Saint-Amans explains BEPS - YouTube
Globalisation has offered multinational enterprises ever-increasing opportunities to reduce their taxes, often by moving profits to offshore ...
Base Erosion and Profit Shifting (BEPS) Actions - Deloitte
In July 2013, the OECD published an Action Plan on Base Erosion and Profit Shifting (BEPS). This set out 15 BEPS actions, and on 5 October 2015 the OECD and ...