Search results with tag "Intm guidance"

INTM Guidance - GOV.UK

address Base Erosion Profit Shifting (BEPS). The Action Plan aims to ensure that profits are taxed where the economic activities generating the profits are performed and where value is created, and to counter aggressive tax planning aimed at base eroding a jurisdiction. BEPS includes tax planning strategies that exploit gaps and mismatches in

  Guidance, Base, Mint, Profits, Erosion, Shifting, Base erosion profit shifting, Intm guidance