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Base erosion and profit shifting: Companies, Tools & Scale

Base erosion and profit shifting (BEPS) is a category of corporate tax avoidance strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions or no-tax locations where there is little or no economic activity, thus "eroding" the "tax-base" of the higher-tax jurisdictions using deductible payments such as…

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Base erosion and profit shifting topic overview

The analysis highlights Companies, Tools and Scale as prominent areas in the source structure around Base erosion and profit shifting.

Related topics
51
Source areas
8
Connected nodes
59
Extracted relationships
14
Concept neighborhoods
24
Bridge connections
59

What this topic covers Research coverage

Source areas are shown by the number of related topics found in each part of the analysis. Use smaller areas too: they can reveal specialized angles and content gaps.

Tools · 13 topics
Failure of OECD (2012–2016) · 10 topics
Scale · 10 topics
Overview · 7 topics
Current efforts · 4 topics
Failure of TCJA (2017–2018) · 4 topics
OECD BEPS 2.0 (2019, 2021) · 2 topics
Agendas · 1 topics

Smaller areas are not necessarily less important. They contain fewer connections in this analysis and can be useful for finding specialized angles or coverage gaps.

Explore all related topics Closing gaps

Browse the complete topic structure, not only the most central items. Less prominent entities and concepts can reveal missing angles, specialized context and useful research gaps. Each item opens a new analysis centered on that subject.

Overview

Scale

Tools

Agendas

Failure of OECD (2012–2016)

Failure of TCJA (2017–2018)

OECD BEPS 2.0 (2019, 2021)

  • IIEA Institute of International and European Affairs
  • PwC

Current efforts

Advanced semantic analysis

Deeper signals for content research, entity SEO and topical coverage. The plain-language headings explain what each technical view is useful for.

How Base erosion and profit shifting connects Entity context

The extracted context around Base erosion and profit shifting shows recurring relationship patterns in the source. For example, Base erosion and profit shifting → Base, Data, Portal, Wikidata OECD BEPS PortalErnst, Wiktionary-logo-en-v2, Young BEPS PortalKPMG BEPS. Use these groups to spot repeated connection types before inspecting the individual relationships.

Base erosion and profit shifting

Top relations

related to External links · 6
Base erosion and profit shifting → Base, Data, Portal, Wikidata OECD BEPS PortalErnst, Wiktionary-logo-en-v2, Young BEPS PortalKPMG BEPS

Important terminology

Use these terms to understand the vocabulary surrounding the topic, not as a checklist for keyword stuffing.

Important terminology

tax beps tools corporate oecd multinationals havens profit ireland profits haven global income foreign ip shifting jurisdictions use tcja 2017

Base erosion and profit shifting relationships Subject–Predicate–Object triples

TTTA extracted 14 structured relationships around Base erosion and profit shifting. Examples in this analysis include interest or royalties → instance of → of the higher-tax jurisdictions using deductible payments and patents → instance of → Intangible assets. The table shows each extracted connection, where it came from and its confidence.

SubjectPredicateObjectConfidenceSrc
interest or royaltiesinstance ofof the higher-tax jurisdictions using deductible payments0.80text
patentsinstance ofIntangible assets0.80text
designsinstance ofIntangible assets0.80text
trademarksinstance ofIntangible assets0.80text
these successfully result in profit shifting which in most instances may lead to base erosion of the tax baseinstance ofD tax incentives in one country and benefit in another from low tax rates on the income from exploiting intangible assets.IP tax planning models0.80text
Irelandinstance ofwrote an article for The New York Times highlighting material issues with TCJA in terms of curtailing U.S. corporate use of major tax havens0.80text
the Netherlandsinstance ofwrote an article for The New York Times highlighting material issues with TCJA in terms of curtailing U.S. corporate use of major tax havens0.80text
and Singapore.Setser followed up his New York Times piece on the CoFR website withinstance ofwrote an article for The New York Times highlighting material issues with TCJA in terms of curtailing U.S. corporate use of major tax havens0.80text
Base erosion and profit shiftingrelated to External linksWiktionary-logo-en-v20.60section
Base erosion and profit shiftingrelated to External linksData0.60section
Base erosion and profit shiftingrelated to External linksBase0.60section
Base erosion and profit shiftingrelated to External linksWikidata OECD BEPS PortalErnst0.60section

Related concept clusters Concept neighborhoods

The concept neighborhoods around Base erosion and profit shifting bring nearby vocabulary together. In this analysis, examples include Profit, Shifting and Income. Use the clusters to find adjacent concepts and terminology that may deserve separate research.

  • Base erosion and profit shifting
    • Profit
    • Shifting
    • Income
    • Taxes
    • Rate
    • Tax
    • Haven
    • Profits
    • Corporate
    • Taxation
    • Assets
    • Eu
  • base erosion and profit shifting
    • Shifting
    • Profit
    • Profits
    • Income
    • Rate
    • Tax
    • Taxes
    • Assets
    • Used
    • Haven
    • Ip
    • Corporate
  • tax avoidance
    • Tools
    • Havens
    • Haven
    • Foreign
    • Global
    • Income
    • Ireland
    • Rate
    • Jurisdictions
    • Oecd
    • Ip
    • Companies
  • multinationals
    • Foreign
    • Tools
    • Tax
    • Havens
    • Profits
    • Rates
    • Tcja
    • Use
    • Ireland
    • System
    • Taxes
    • Countries
  • corporate tax havens
    • Tax
    • Havens
    • Foreign
    • Tools
    • Haven
    • Use
    • Profits
    • Major
    • Multinationals
    • System
    • Global
    • Ireland
  • tax justice network
    • Tools
    • Havens
    • Haven
    • Foreign
    • Global
    • Income
    • Ireland
    • Rate
    • Oecd
    • Companies
    • Use
    • Rates
  • advanced ip tax legislation
    • Tools
    • Havens
    • Haven
    • Foreign
    • Global
    • Income
    • Ireland
    • Rate
    • Assets
    • Oecd
    • Taxation
    • Used
  • tax cuts and jobs act of 2017
    • Tools
    • Havens
    • Haven
    • Foreign
    • Global
    • Income
    • Ireland
    • Rate
    • Oecd
    • Companies
    • Use
    • Rates

Connections between topic areas Semantic bridges

For Base erosion and profit shifting, one of the stronger structural bridges in this analysis connects Base erosion and profit shifting with Tools. Bridges highlight paths between different parts of the map and can reveal research angles that are easy to miss in a flat list.

Min side: 3
Base erosion and profit shifting — Tools · splits 46 ⟂ 14
Base erosion and profit shifting — Scale · splits 49 ⟂ 11
Base erosion and profit shifting — Failure of OECD (2012–2016) · splits 49 ⟂ 11
Base erosion and profit shifting — Overview · splits 52 ⟂ 8
Base erosion and profit shifting — Failure of TCJA (2017–2018) · splits 55 ⟂ 5
Base erosion and profit shifting — Current efforts · splits 55 ⟂ 5
Base erosion and profit shifting — OECD BEPS 2.0 (2019, 2021) · splits 57 ⟂ 3

Map overview Semantic statistics

Base erosion and profit shifting

Nodes60
Edges59
Triples14
Avg. degree1.97
Density0.033333
Components1

Source & methodology

TTTA analyzes the structure around Base erosion and profit shifting to surface related topics, entities, relationships, concept neighborhoods and bridge connections. Use the map to explore areas such as Companies, Tools & Scale, including less central topics that may reveal useful research gaps. Automatically extracted connections are research leads rather than rewritten encyclopedia content.

Source: Wikipedia — Base erosion and profit shifting · EN edition · Analysis: TopicsToTalkAbout

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