Base erosion and profit shifting
GPTKB entity
Statements (36)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Tax avoidance strategy
|
| gptkbp:abbreviation |
gptkb:BEPS
|
| gptkbp:addressedTo |
gptkb:BEPS_Action_Plan
gptkb:G20 gptkb:OECD |
| gptkbp:aimsTo |
Increase tax transparency
Reduce tax avoidance |
| gptkbp:criticizedFor |
Tax justice advocates
Reducing government tax revenues Unfair tax advantages for multinationals |
| gptkbp:field |
International taxation
|
| gptkbp:firstAddressedIn |
2013
|
| https://www.w3.org/2000/01/rdf-schema#label |
Base erosion and profit shifting
|
| gptkbp:influencedBy |
Developing countries
Tax policy Corporate tax rates Global inequality Public services funding |
| gptkbp:involves |
Multinational corporations
Transfer pricing Tax havens Profit shifting Tax base erosion |
| gptkbp:opposedBy |
gptkb:Multilateral_Instrument_(MLI)
Country-by-country reporting OECD BEPS Inclusive Framework |
| gptkbp:relatedTo |
gptkb:Double_Irish_arrangement
Dutch Sandwich Corporate tax inversion Tax competition |
| gptkbp:subjectOf |
gptkb:OECD_BEPS_Reports
Academic research Media investigations |
| gptkbp:bfsParent |
gptkb:Double_Irish_arrangement
gptkb:Double_Taxation_Treaties |
| gptkbp:bfsLayer |
8
|