Base erosion and profit shifting - OECD

Base erosion and profit shifting - OECD www.finanse.mf.gov.pl/pp/formularze-do-druku/vat Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations. Under the inclusive framework, over 100 countries and jurisdictions are collaborating to implement the BEPS measures and