What is BEPS?

Nirmal Beniwal , Last updated: 09 January 2018  
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Introduction: BEPS is acronym for Base Erosion and Profit Shifting. Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations. BEPS is of major significance for developing count

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