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Search results with tag "Base erosion profit shifting"
GT/JA www.mida.gov.my (05.10.2020)
mida.gov.my1. Malaysia had joined the Inclusive Framework (IF) on Base Erosion and Profit Shifting (BEPS) in January 2017 and became a BEPS Associate under the IF. As a BEPS Associate and a member of the Forum on Harmful Tax Practices (FHTP), Malaysia has to comply with the ‘Base Erosion Profit Shifting (BEPS)
INTM Guidance - GOV.UK
www.hmrc.gov.ukaddress 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