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This chapter provides an overview, for context, of the OECDOECD Base Erosion and Profit ShiftingBase Erosion and Profit Shifting (BEPS) framework to counteract tax evasion conducted by multinational enterprises (MNEs).

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BEPS

  • 章节

  • 发表日期：

    2025年

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  • Ross K. McGill,
  • Kirsty V. Pitkin

摘要

This chapter provides an overview, for context, of the OECDOECD Base Erosion and Profit ShiftingBase Erosion and Profit Shifting (BEPS) framework to counteract tax evasion conducted by multinational enterprises (MNEs).