https://www.ey.com/en_in/services/tax/base-erosion-profit-shifting-beps
EY discusses the global tax implications of Base Erosion and Profit Shifting (BEPS) 2.0 and the challenges it presents for businesses and governments alike.
base erosionprofit shiftingbepseyindia
https://taxfoundation.org/blog/balance-anti-base-erosion-rules/
A territorial tax system would be an improvement over our current system, but requires careful thought rules prevent base erosion and profit shifting.
base erosioncarefulbalanceantirules
https://www.uschamber.com/economy/us-chamber-comments-reg-104259-18-guidance-related-the-base-erosion-and-anti-abuse-tax-under
On February 15, the U.S. Chamber submitted comments regarding REG-104259-18, guidance related to the base erosion and anti-abuse tax under section 59A, as...
u schambercommentsregguidance
https://www.deloitte.com/et/en/services/tax/analysis/beps-actions.html
In July 2013, the OECD published an Action Plan on Base Erosion and Profit Shifting (BEPS). This set out 15 BEPS actions, and on 5 October 2015 the OECD and...
base erosionprofit shiftingbepsactions