Profit shifting and Special Purpose Entity: Difference between pages

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''Tax''
(SPE).


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.  
A legal entity established to facilitate restricted transactions or purposes for a particular sponsor or sponsors, often characterised by severely limited independence of decision making and a relatively small capital base.


This is generally seen by tax authorities as potentially abusive, even if legal.


An SPE used for a securitisation is known as a securitisation special purpose entity (SSPE).




== See also ==
== See also ==
* [[Conduit]]
* [[Securitisation]]
* [[Special purpose vehicle]]
* [[Sponsor]]
* [[SSPE]]


* [[Base erosion and profit shifting]]
* [[POEM]]
* [[Tax avoidance]]
* [[Tax evasion]]
* [[Transfer pricing]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]
[[Category:Compliance_and_audit]]

Revision as of 15:36, 31 October 2016

(SPE).

A legal entity established to facilitate restricted transactions or purposes for a particular sponsor or sponsors, often characterised by severely limited independence of decision making and a relatively small capital base.


An SPE used for a securitisation is known as a securitisation special purpose entity (SSPE).


See also

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