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Base erosion and profit shifting

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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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

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Map overview Semantic statistics

Base erosion and profit shifting

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

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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 Word statistics

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Important terminology

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

Entity relationships Subject–Predicate–Object triples

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

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