Global Digital Economy, Sovereign Tax Reforms and India
1. What is the OECD's BEPS initiative?
The OECD's BEPS (Base Erosion and Profit Shifting) initiative is a global effort to combat tax avoidance strategies employed by multinational corporations (MNCs). It aims to ensure that companies pay taxes in the countries where they generate profits, preventing the shifting of profits to low-tax jurisdictions.
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