Base Erosion Profit Shifting (BEPS)

PDFs and Videos of SESMIM training on Base Erosion Profit Shifting (BEPS)- January 17 to 18, 2018. BEPS is a tax avoidance strategy that exploits gaps in tax rules to shift products to low or no-tax locations. Presentations on Excessive Interest Deduction, Abusive Transfer Pricing, Undervaluation of Mineral Exports, Indirect Transfer of Mining Assets and Inadequate Ring Fencing

Data and Resources

BEPS 0 IntroductionPDF
Introduction to the concept, action plan to combat
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BEPS 1 Excessive Interests DeductionPDF
Excessive interests deduction
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BEPS 2 Abusive Transfer PricingPDF
Abusive transfer pricing
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BEPS 3 Undervaluation of Mineral ExportsPDF
Undervaluation of mineral exports
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BEPS 4 Indirect Transfer of Mining AssetsPDF
Indirect transfer of mining assets
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BEPS 5 Inadequate Ring FencingPDF
Inadequate ring fencing
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Base Erosion Profit Shifting (BEPS) 3: ...
VIDEO: Undervaluation of mineral exports
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Base Erosion Profit Shifting (BEPS) 4: ...
VIDEO: Indirect transfer of mining assets
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Base Erosion Profit Shifting (BEPS) 5: ...
VIDEO: Inadequate ring fencing
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Additional Info

Field	Value
Author	Daniel Dumas
Maintainer	Jonathan Chambers
Last Updated	November 8, 2018, 07:07 (UTC)
Created	September 21, 2018, 02:10 (UTC)