ANDTAX의 국제조세

BEPS Action 2

The Base Erosion and Profit Shifting (BEPS) Action 2 aims to address the issue of base erosion and profit shifting (BEPS) through the development of a multilateral instrument (MLI) that modifies bilateral tax treaties. The MLI aims to close loopholes and prevent tax avoidance by multinational enterprises (MNEs) through the use of cross-border transactions and tax planning strategies. BEPS Action..

2022. 12. 24. 15:22

ANDTAX의 국제조세

BEPS Action 1

The Base Erosion and Profit Shifting (BEPS) Action 1 addresses the issue of treaty shopping, which is the practice of choosing a jurisdiction with a favorable tax treaty to reduce the tax liability of a multinational enterprise (MNE). Action 1 aims to address treaty shopping by introducing the concept of "minimum standard" rules that must be included in all tax treaties, in order to ensure that ..

2022. 12. 22. 22:43