Base erosion and profit shifting: Evaluating the effectiveness of existing tax laws and regulations
Features

Base erosion and profit shifting: Evaluating the effectiveness of existing tax laws and regulations

Carthy Bansah KORSIKORKOR
Published 10 hours ago13 min read

Base Erosion and Profit Shifting (BEPS) describes the array of tax-planning strategies through which multinational enterprises (MNEs) exploit mismatches and gaps between national tax systems to shift taxable profits away from the jurisdictions where genuine economic activity and value creation occur, toward jurisdictions that impose little or no tax.

Published by Francis Buetey
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