Profit shifting: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Add link.)
imported>Doug Williamson
(Mend link.)
Line 10: Line 10:


* [[Base erosion and profit shifting]]
* [[Base erosion and profit shifting]]
* [[Global minimum tax rate]]
* [[Global minimum corporate tax rate]]
* [[POEM]]
* [[POEM]]
* [[Tax avoidance]]
* [[Tax avoidance]]

Revision as of 10:53, 7 December 2022

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