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Base Erosion and Profit Shifting (‘BEPS’) is a globally recognized phenomenon whereby Enterprises with global presence generally adopt high leveraged capital structure and avail of undue tax advantage by shifting profits from high tax jurisdictions to low tax jurisdictions. With an intention to curb such practises of profit shifting, BEPS Project was introduced with an underlying idea to reshape the global tax policy, by suggesting several measures which are to be included in the respective CounBase Erosion and Profit Shifting (‘BEPS’) is a globally recognized phenomenon whereby Enterprises with global presence generally adopt high leveraged capital structure and avail of undue tax advantage by shifting profits from high tax jurisdictions to low tax jurisdictions. With an intention to curb such practises of profit shifting, BEPS Project was introduced with an underlying idea to reshape the global tax policy, by suggesting several measures which are to be included in the respective Countaxmann.com Latest ArticlesRead More