Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions...

("MNEs") using base erosion and profit shifting tools. The project, led by the OECD's Committee on Fiscal Affairs, began in 2013 with OECD and G20 countries...

income and expenses, and therefore taxable profits, of associated enterprises in different tax jurisdictions." Base erosion and profit shifting Corporate...

taxation and high levels of OECD compliance, and thus have large networks of bilateral tax treaties. However, their base erosion and profit shifting ("BEPS")...

enter into bilateral tax treaties which accept the haven's base erosion and profit shifting (BEPS) tools. CORPNET show each corporate tax haven is strongly...

The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mainly by United States multinationals since...

for his work on the quantification of the financial scale of base erosion and profit shifting (BEPS) tax avoidance techniques employed by multinationals...

havens, and the corporate use of base erosion and profit shifting ("BEPS") techniques. Dharmapala was born in Sri Lanka, educated in Australia, and settled...

Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, sometime abbreviated BEPS multilateral instrument, is a multilateral...

service PE. Under the Base Erosion and Profit Shifting project being developed by the OECD and endorsed by the G20, a new nexus based on significant digital...

to limit companies’ ability to shift profits to low-tax locations, a practice known as base erosion and profit shifting (BEPS). The goal of this worldwide...

tax revenues within other non-haven countries (through base erosion and profit shifting). Legal and economic definitions of taxes differ, such that many...

remaining base erosion and profit shifting (BEPS) challenges". The United States joined the talks of the OECD/G20 group on (tax-) Base Erosion and Profit Shifting...

in the early 2000s and more recently by both the EU (Ecofin assessment 2014) and the OECD under its Base Erosion and Profit-Shifting (BEPS) project. The...

non–US profits from tax. On 9 January 2015, Apple informed the Commission that it closed its hybrid–Double Irish, base erosion and profit shifting (BEPS)...

pricing and the arm's length principle were one of the focal points of the base erosion and profit shifting (BEPS) model developed by the OECD and endorsed...

methods for identifying tax havens analyse tax and legal structures for base erosion and profit shifting (BEPS) tools. However, this approach follows a...

blacklist and greylist. In September 2016, Brazil became the first G20 country to "blacklist" Ireland as a tax haven. Ireland's base erosion and profit shifting...

February 2017, Ireland's GDP became so distorted from the base erosion and profit shifting ("BEPS") tax planning tools of U.S. multinationals, that the...

income with controlled foreign corporation (CFC) rules to avoid base erosion and profit shifting. In practice, even under an extraterritorial system, taxes...

tax-neutral structures, and acted as hubs for U.S. multinationals in particular, to avoid corporate taxes via base erosion and profit shifting ("BEPS") tools (e...

researchers and activists with a shared concern about tax avoidance, tax competition, and tax havens. The TJN has reported on the OECD Base erosion and profit shifting...

Dutch Sandwich is a base erosion and profit shifting (BEPS) corporate tax tool, used mostly by U.S. multinationals to avoid incurring European Union withholding...

Base Erosion and Profit Shifting Profits tax: Deductibility of interest expense. Hong Kong Inland Revenue Department, Departmental Interpretation and...

initiative was initially considered as utopian and remained unsuccessful, until the Base erosion and profit shifting (OECD project) took it over in the context...

Netherlands and the United Kingdom, who maintain high levels of OECD–compliance and transparency, but are responsible for the global largest base erosion and profit...

criteria set with reference to 'Pillar two' of the OECD Base Erosion and Profit Shifting Project”. The following institutions are exempt from federal...

Zealand-registered companies can be designed not to make a profit using loans from tax havens and other profit shifting techniques: the result being tax free income...

economists confirm Apple as the source, and that this was the largest ever base erosion and profit shifting (BEPS) action, and the largest hybrid–tax inversion...

Bermuda black hole refers to base erosion and profit shifting (BEPS) tax avoidance schemes in which untaxed global profits end up in Bermuda, which is...