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BEPS Project
June 17 , 2019
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- India has ratified the BEPS multilateral convention to implement OECD’s project on checking tax evasion.
- Multinational corporations make profits in one jurisdiction.
- But shift them to low or no tax locations.
- They finally pay very low to zero corporate taxes.
- Base Erosion and Profit Shifting (BEPS) convention aims to prevent such practices.
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