Profit shifting: Difference between revisions

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imported>Doug Williamson
(Mend link.)
imported>Doug Williamson
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Line 14: Line 14:
* [[Tax avoidance]]
* [[Tax avoidance]]
* [[Tax evasion]]
* [[Tax evasion]]
* [[Taxable profits]]
* [[Transfer pricing]]
* [[Transfer pricing]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]
[[Category:Compliance_and_audit]]

Latest revision as of 15:38, 15 April 2023

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