Cash-generating unit and Profit shifting: Difference between pages
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imported>Doug Williamson (Link with Cash flow page.) |
imported>Doug Williamson (Create the page from Base erosion and profit shifting page.) |
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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== | |||
* [[ | == See also == | ||
*[[ | |||
*[[ | * [[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.
