BEPS PACKAGE 2015
- Explanatory Statement 2015 (EN / FR / ES / DEU)
- Full list of final BEPS 2015 reports
- BEPS action by action
|
KEY MATERIAL
|
News
FURTHER INFORMATION
Base Erosion and Profit Shifting (BEPS) refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity, resulting in little or no overall corporate tax being paid.