Review:
Base Erosion And Profit Shifting (beps)
overall review score: 1.5
⭐⭐
score is between 0 and 5
Base Erosion and Profit Shifting (BEPS) is a tax planning strategy used by multinational companies to exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations.
Key Features
- Tax planning strategy
- Multinational companies
- Exploiting tax rules
- Shifting profits to low-tax locations
Pros
- No pros listed
Cons
- Creates unfair advantages for multinational companies
- Reduces tax revenue for countries where profits are shifted from
External Links
Related Items
- No related items listed