Base erosion and profit shifting (BEPS)
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/topics/base-erosion-and-profit-shifting-beps.html
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BEPS refers to tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax. The 15 Actions developed in the context of the OECD/G20 BEPS Project, equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where...



