Competition and Profit shifting: Difference between pages
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''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. | |||
== See also == | |||
* [[Base erosion and profit shifting]] | |||
* [[Tax avoidance]] | |||
* [[Tax evasion]] | |||
* [[Transfer pricing]] | |||
[[Category:Compliance_and_audit]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 07:02, 15 September 2014
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.
