BASE EROSION & PROFIT SHIFTING (BEPS) | iaspreparationonline.com

Описание к видео BASE EROSION & PROFIT SHIFTING (BEPS) | iaspreparationonline.com

Base Erosion and Profit Shifting (BEPS) is a technical term indicating the tax avoidance strategies of MNCs that reduces the tax bases for countries. The terms base erosion and profit shifting are closely related

Courtesy: OECD

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