NTM and Profit shifting: Difference between pages

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imported>Doug Williamson
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imported>Doug Williamson
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Next Twelve Months.
''Tax''.


A forecast time period used in evaluating performance - or other relevant measures - over time.
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==
 
*[[Cash forecast]]
 
*[[LTM]]
== See also ==
*[[Moving average]]
 
*[[Performance]]
* [[Base erosion and profit shifting]]
* [[Tax avoidance]]
* [[Tax evasion]]
* [[Transfer pricing]]
 
[[Category:Compliance_and_audit]]
[[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.


See also