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BEPS - Base Erosion and Profit Shifting
BEPS - Base Erosion and Profit Shifting
BEPS has become a synonym for a trend toward reform of tax regulations and change of taxation rules.
BEPS has become a synonym for a trend toward reform of tax regulations and taxation rules.
BEPS (Base Erosion and Profit Shifting) is a term used in the international public debate concerning the issue of tax avoidance and preventing unfair understating of taxes.
On 19 July 2013, the OECD released its Action Plan on Base Erosion and Profit Shifting (BEPS) identifying 15 specific actions that will give governments domestic and international instruments to prevent multinational corporations from paying little or no taxes. The OECD’s goal is to achieve consensus on a coordinated implementation of uniform international taxation principles for the modern age.
In October 2015, OECD released a set of final reports to the Action Plan on BEPS. OECD recommendations introduced important changes in the Polish tax law system.
See also:
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