BEPS

English

BEPS (uncountable)

(finance) Acronym of base erosion and profit shifting: a corporate tax planning strategy used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions or no-tax locations where there is little or no economic activity, thus "eroding" the tax base of the higher-tax jurisdictions using deductible payments such as interest or royalties.

单词	BEPS
释义	BEPS English Noun BEPS (uncountable) (finance) Acronym of base erosion and profit shifting: a corporate tax planning strategy used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions or no-tax locations where there is little or no economic activity, thus "eroding" the tax base of the higher-tax jurisdictions using deductible payments such as interest or royalties.
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