Pillar

Base Erosion and Profit Sharing Base Erosion and Profit Sharing (BEPS) is a tax avoidance strategy used by multinational enterprises (MNEs) to shift profits from high-tax jurisdictions to low-tax jurisdictions. BEPS can be achieved through a variety of methods, including Transfer Pricing, treaty shopping, and hybrid mismatch arrangements. The BEPS Action Plan is a 15-point … Read more