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Base Erosion & Profit Shifting (BEPS): Exploring why ...
public and not-for-profit organizations, the groupwide international aspect of captive programs, and - the existence of many onshore captives, are all elements demonstrating the genuine non- tax - …
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OECD BASE EROSION AND PROFIT SHIFTING PROJECT IN …
www.budget.gov.ieIn July 2013 the OECD launched an Action Plan on Base Erosion and Profit Shifting (BEPS), identifying 15 specific actions to equip governments with the domestic and international instruments to address these challenges.
Cabinet paper - Base erosion and profit shifting (BEPS ...
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www.bdjokhakar.comBase erosion and profit shifting (BEPS) is a tax avoidance strategy used by multinational companies, wherein profits areshifted from jurisdictions those are highly taxed to jurisdictions that have low (or no) taxes (including tax havens). 2. BACKGROUND .
2016 No. 237 TAXES - Legislation.gov.uk
www.legislation.gov.uk2 Citation and commencement 1. These Regulations may be cited as the Taxes (Base Erosion and Profit Shifting) (Country-by-Country) Reporting Regulations 2016 …
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