💼 Base Erosion and Profit Shifting (BEPS) – A Student-Friendly Guide
🧾 What is BEPS? BEPS stands for Base Erosion and Profit Shifting. It refers to tax planning strategies used by multinational companies to shift profits from high-tax countries to low-tax or no-tax countries. ➡️ The goal? Reduce total tax paid — even if they earn profits in multiple countries. 🏢 How Do Companies Shift Profits? […]
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