Tag Archives: Base Erosion and Profit Shifting

15 Action points to curb Base Erosion and Profit Shifting

Base Erosion and Profit Shifting The following are the fifteen action plans envisaged to curb the base erosion and shifting of profits from one tax jurisdiction to others Action 1: Addressing the Tax Challenges of the Digital Economy (EN) Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements (EN) Action 3: Designing Effective Controlled Foreign Company Rules (EN / FR) Action 4: Limiting… Read More »