Profit shifting: Difference between revisions
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''Tax'' | ''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. | 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. | ||
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* [[Base erosion and profit shifting]] | * [[Base erosion and profit shifting]] | ||
* [[Global minimum tax rate]] | |||
* [[POEM]] | * [[POEM]] | ||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
Revision as of 21:31, 12 June 2021
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.
