TNPSC Thervupettagam

BEPS Project

June 17 , 2019 2017 days 866 0
  • India has ratified the BEPS multilateral convention to implement OECD’s project on checking tax evasion.
  • Multinational corporations make profits in one jurisdiction.
  • But shift them to low or no tax locations.
  • They finally pay very low to zero corporate taxes.
  • Base Erosion and Profit Shifting (BEPS) convention aims to prevent such practices.

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