• Thumbnail for Base erosion and profit shifting
    disproportionately affected by BEPS. Corporate tax havens offer BEPS tools to "shift" profits to the haven, and additional BEPS tools to avoid paying taxes...
    68 KB (7,514 words) - 18:52, 18 September 2024
  • BEP may refer to: Behoa language of Sulawesi, Indonesia (ISO 639-3 code: bep) Bellary Airport, India (IATA code BEP) Best efficiency point, the point...
    1 KB (201 words) - 15:19, 12 September 2023
  • Thumbnail for Corporation tax in the Republic of Ireland
    complex set of Irish base erosion and profit shifting ("BEPS") tools which handle the largest BEPS flows in the world (e.g. the Double Irish as used by Google...
    259 KB (26,756 words) - 02:34, 21 September 2024
  • Thumbnail for Double Irish arrangement
    erosion and profit shifting (BEPS) tools. There are many types of BEPS tools (e.g. Debt–based BEPS tools); however, IP–based BEPS tool are the largest group...
    168 KB (16,781 words) - 01:47, 21 September 2024
  • Thumbnail for Bep Voskuijl
    Elisabeth "Bep" Voskuijl (Dutch pronunciation: [eːˈlisaːbɛd bɛp ˈfɔskœyl]; 5 July 1919 – 6 May 1983) was a resident of Amsterdam who helped conceal Anne...
    13 KB (1,884 words) - 14:30, 26 September 2024
  • shifting (BEPS) tools. CORPNET show each corporate tax haven is strongly connected with specific traditional tax havens (via additional BEPS tool "backdoors"...
    212 KB (19,738 words) - 17:47, 13 September 2024
  • thinks the OECD base-erosion and profit-shifting (BEPS) process is "very good" for Ireland. "If BEPS sees itself to a conclusion, it will be good for Ireland...
    33 KB (3,197 words) - 11:28, 29 September 2024
  • Thumbnail for Dutch Sandwich
    Ireland and Luxembourg, by the use of other BEPS tools. The Dutch Sandwich was often used with Irish BEPS tools such as the Double Irish, the Single Malt...
    19 KB (1,814 words) - 21:27, 17 September 2024
  • Thumbnail for Modified gross national income
    distorted by Irish BEPS tools and US multinational tax planning activities in Ireland (e.g. contract manufacturing); and that Irish BEPS tools distort aggregate...
    60 KB (4,837 words) - 22:02, 4 June 2024
  • Tax haven (section Anti-BEPS)
    states of the European Union, departed from the OECD BEPS Project in 2017–18 to introduce anti-BEPS tax regimes, targeted raising net taxes paid by corporations...
    244 KB (24,898 words) - 14:09, 4 October 2024
  • Thumbnail for Ireland as a tax haven
    tax rates for foreign corporates is 2.2–4.5%. Ireland's BEPS tools are the world's largest BEPS flows, exceed the entire Caribbean system, and artificially...
    217 KB (22,392 words) - 01:34, 21 September 2024
  • Thumbnail for Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
    BEPS measures (under BEPS Actions 2, 6, 7 and 14) was agreed as part of the Final BEPS Package. Accordingly, the negotiation on the text of the BEPS multilateral...
    11 KB (616 words) - 19:53, 8 October 2024
  • Thumbnail for Feargal O'Rourke
    intangible assets creating the CAIA BEPS tool in the 2009 Finance Act. Accenture was an early user of the CAIA BEPS tool, when it executed the first corporate...
    30 KB (2,724 words) - 04:21, 4 April 2024
  • Thumbnail for Bureau of Engraving and Printing
    The Bureau of Engraving and Printing (BEP) is a government agency within the United States Department of the Treasury that designs and produces a variety...
    18 KB (1,930 words) - 12:44, 10 October 2024
  • Thumbnail for Offshore financial centre
    counterfactual. Demonstrating that most BEPS activity occurs in US and EU IFCs, in Q1 2015, Apple executed the largest BEPS transaction in history, moving US$300...
    73 KB (8,642 words) - 07:56, 5 September 2024
  • Thumbnail for Bep du Mée
    Elisabeth "Bep" du Mée (30 May 1914 – 23 December 2002) was a Dutch track and field sprinter. In 1932, she was part of the 4 × 100 m relay team that set...
    2 KB (123 words) - 19:08, 22 May 2023
  • the tracker. It is also used in magnet links. The BitTorrent v2 protocol (BEP-0052) introduces a new definition of the torrent file. The basic structure...
    18 KB (2,303 words) - 11:05, 18 October 2024
  • Thumbnail for Bep Ipenburg
    Lamberta "Bep" Ipenburg-Drommel (born 21 June 1936) is a former artistic gymnast from the Netherlands. She competed at the 1960 Summer Olympics in all...
    2 KB (145 words) - 09:57, 12 January 2024
  • Elisabeth Pieternella Maria "Bep" Stenger (30 July 1922 – 13 November 2016) was a Dutch aid worker with the Red Cross in Surabaya, the Dutch East Indies...
    5 KB (540 words) - 17:25, 14 October 2023
  • Armand "Bep" Guidolin (December 9, 1925 – November 24, 2008) was a Canadian ice hockey player and coach. He is notable for being the youngest player in...
    14 KB (609 words) - 08:10, 13 July 2024
  • Thumbnail for Bep van Klaveren
    Lambertus "Bep" van Klaveren (26 September 1907 – 12 February 1992) was a Dutch boxer, who won the gold medal in the featherweight division at the 1928...
    31 KB (486 words) - 18:15, 8 August 2024
  • Thumbnail for Basic Education Primary School No. 6 Lanmadaw
    Basic Education Primary School No. 6 Lanmadaw (Burmese: အခြေခံ ပညာ မူလတန်း ကျောင်း အမှတ် (၆) လမ်းမတော်) is a public primary school in Yangon. The school's...
    1 KB (64 words) - 18:21, 18 March 2020
  • Thumbnail for Libtorrent
    Process BEP describes a process surrounding BitTorrent or proposes a change to (or an event in) a process. Process BEPs are like Standards Track BEPs but...
    18 KB (1,981 words) - 09:43, 2 May 2024
  • Thumbnail for Intellectual property
    from the OECD BEPS Project timetable, which was set up in 2013 to combat IP BEPS tax tools like the above, and launch their own anti-IP BEPS tax regimes:...
    99 KB (11,217 words) - 09:08, 21 October 2024
  • Albert Rudolf "Bep" Thomas (born 7 October 1938) is a retired Dutch football referee. Thomas began his refereeing career in Amsterdam before being assigned...
    2 KB (137 words) - 23:38, 25 March 2024
  • Brechiena (Bep) Vriend (born 1946) is a Dutch bridge player and teacher. She ranked number 8 among Women World Grand Masters as of April 2011 and number...
    3 KB (280 words) - 17:46, 25 November 2022
  • "BEP Empire/Get Original" is a double A-side and the first single taken from the album Bridging the Gap by the Black Eyed Peas. It reached number 44 in...
    3 KB (231 words) - 15:36, 23 June 2024
  • Thumbnail for Leprechaun economics
    shifting (BEPS) action, and the largest hybrid–tax inversion of a U.S. corporation. The event marked the replacement of Ireland's prohibited BEPS tool, the...
    96 KB (8,711 words) - 22:55, 28 September 2024
  • Thumbnail for Conduit and sink OFCs
    thinks the OECD base–erosion and profit–shifting (BEPS) process is "very good" for Ireland. "If BEPS sees itself to a conclusion, it will be good for Ireland"...
    61 KB (5,550 words) - 09:50, 7 September 2023
  • Thumbnail for Bep Weeteling
    Albertha "Bep" Weeteling (born 28 December 1946) is a retired Dutch swimmer who won a bronze medal in the 4 × 100 m freestyle relay at the 1966 European...
    2 KB (121 words) - 22:48, 24 April 2024