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BEPS

Base erosion and profit shifting

disproportionately affected by BEPS. Corporate tax havens offer BEPS tools to "shift" profits to the haven, and additional BEPS tools to avoid paying taxes

Corporation tax in the Republic of Ireland

complex set of Irish base erosion and profit shifting ("BEPS") tools which handle the largest BEPS flows in the world (e.g. the Double Irish as used by Google

BEP may refer to: Behoa language of Sulawesi, Indonesia (ISO 639-3 code: bep) Bellary Airport, India (IATA code BEP) Best efficiency point, the point

Base erosion and profit shifting (OECD project)

thinks the OECD base-erosion and profit-shifting (BEPS) process is "very good" for Ireland. "If BEPS sees itself to a conclusion, it will be good for Ireland

Double Irish arrangement

erosion and profit shifting (BEPS) tools. There are many types of BEPS tools (e.g. debt–based BEPS tools); however, IP-based BEPS tool are the largest group

Dutch Sandwich

Ireland and Luxembourg, by the use of other BEPS tools. The Dutch Sandwich was often used with Irish BEPS tools such as the Double Irish, the Single Malt

Modified gross national income

distorted by Irish BEPS tools and US multinational tax planning activities in Ireland (e.g. contract manufacturing); and that Irish BEPS tools distort aggregate

Corporate haven

shifting (BEPS) tools. CORPNET show each corporate tax haven is strongly connected with specific traditional tax havens (via additional BEPS tool "backdoors"

Tax haven

states of the European Union, departed from the OECD BEPS Project in 2017-18 to introduce anti-BEPS tax regimes, targeted raising net taxes paid by corporations

Bep Voskuijl

Elisabeth "Bep" Voskuijl (Dutch pronunciation: [eːˈlisaːbɛd bɛp ˈfɔskœyl]; 5 July 1919 – 6 May 1983) was a resident of Amsterdam who helped conceal Anne