Base Erosion and Profit Shifting (BEPS) 侵蝕稅基及轉移利潤

Base Erosion and Profit Shifting (BEPS)
繁：侵蝕稅基及轉移利潤
简：侵蚀税基及转移利润

政府就打擊跨國企業侵蝕稅基及轉移利潤措施的諮詢，共收到二十六份意見，政府指普遍意見支持建議的實施策略，包括集中落實打擊損害性稅務措施、防止濫用稅收協定、訂立國別報告的規定，以及改善跨境爭議解決機制，並維持本港的簡單低稅制。

政府指打擊企業侵蝕稅基及轉移利潤建議獲普遍支持（2017年7月31日）。香港商業電台，取自https://www.881903.com/Page/ZH-TW/newsdetail.aspx?ItemId=955312&csid=261_341

Add the details of how the U.S. tax reforms will be implemented, how they correspond with global tax reform initiatives, such as those proposed by the Organisation for Economic Cooperation and Development (OECD) in its Base Erosion and Profit Shifting (BEPS) project, and how they impact each company’s individual tax plan and it’s easy to see where a low corporate tax rate alone may not be enough.

Harpaz, J. (2017, April 6). Why Trump Should Sweat The Details On Corporate Tax Reform. Forbes. Retrieved from https://www.forbes.com/sites/joeharpaz/2017/04/06/why-trump-should-sweat-the-details-on-corporate-tax-reform/#791ebc74306b

Mauritius has notified 23 of its tax treaties for modification by OECD’s Multilateral Instrument (MLI) to implement tax treaty-related measures to prevent Base Erosion and Profit Shifting (BEPS).

Mudgill, A. (2017, July 7). What changed your market while you were sleeping. The Economic Times. Retrieved from http://economictimes.indiatimes.com/articleshow/59482915.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst