Profit shifting: Difference between revisions
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imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Mend link.) |
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* [[Base erosion and profit shifting]] | * [[Base erosion and profit shifting]] | ||
* [[Global minimum tax rate]] | * [[Global minimum corporate tax rate]] | ||
* [[POEM]] | * [[POEM]] | ||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
Revision as of 10:53, 7 December 2022
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.
