Profit shifting: Difference between revisions
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imported>Doug Williamson (Create the page from Base erosion and profit shifting page.) |
imported>Doug Williamson (Link with POEM page.) |
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* [[Base erosion and profit shifting]] | * [[Base erosion and profit shifting]] | ||
* [[POEM]] | |||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
* [[Tax evasion]] | * [[Tax evasion]] | ||
* [[Transfer pricing]] | * [[Transfer pricing]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Revision as of 10:32, 27 November 2014
Tax.
Tax payer action that reduces the taxable profit in a jurisdiction by shifting it to a jurisdiction where it will be taxed at a lower rate or not taxed at all.
This is generally seen by tax authorities as potentially abusive, even if legal.
