UGC Approved Journal no 63975(19)

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Published in:

Volume 4 Issue 7
July-2017
eISSN: 2349-5162

UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975

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Published Paper ID:
JETIR1707065


Registration ID:
313404

Page Number

369-379

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Title

IMPACT OF BASE EROSION AND PROFIT SHIFTING (BEPS) REGULATION IMPOSED BY OECD/G20 ON MULTINATIONAL ENTERPRISES: TRANSFER PRICING ANALYSIS

Authors

Abstract

Base Erosion and Profit Shifting (BEPS) refers to a practice or tax planning strategy used by Multi National Enterprises (MNEs) to exploit gaps and mismatches tax rules between different countries to artificially shift profits to low or no- tax locations in order to bypass corporate tax laws, resulting in little or no corporate tax being paid. BEPS causes loss of tax revenue to national governments. The international tax scenario had taken such shape that the governments all across the globe had to suffer revenue losses. Countries’ governments, then, began to grow concerned of the way with which multinational enterprises started exploiting tax rate differences among countries to book profits in low-tax locations. This exposed the issue of ‘unfair’ transfer pricing among related entities and brought forth the importance of the principle of arm’s length pricing. In recent years, the Organization for Economic Cooperation and Development (OECD) has coupled with the G20 representatives and raised the need for a tax rule which is uniform across the board (internationally) in order to prevent multinational companies from getting undue advantage of tax differentials between countries. This is being done with the objective of keeping the government revenues from deteriorating as the primary source of revenue of governments is taxation. The current paper focuses on BEPS regulation and case study of Amazon with reference to transfer pricing.

Key Words

Organization for Economic Cooperation and Development (OECD), Base Erosion and Profit Shifting (BEPS), G20, Multi National Enterprises (MNEs), Transfer Pricing

Cite This Article

"IMPACT OF BASE EROSION AND PROFIT SHIFTING (BEPS) REGULATION IMPOSED BY OECD/G20 ON MULTINATIONAL ENTERPRISES: TRANSFER PRICING ANALYSIS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.4, Issue 7, page no.369-379, July-2017, Available :http://www.jetir.org/papers/JETIR1707065.pdf

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2349-5162 | Impact Factor 7.95 Calculate by Google Scholar

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 7.95 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Cite This Article

"IMPACT OF BASE EROSION AND PROFIT SHIFTING (BEPS) REGULATION IMPOSED BY OECD/G20 ON MULTINATIONAL ENTERPRISES: TRANSFER PRICING ANALYSIS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.4, Issue 7, page no. pp369-379, July-2017, Available at : http://www.jetir.org/papers/JETIR1707065.pdf

Publication Details

Published Paper ID: JETIR1707065
Registration ID: 313404
Published In: Volume 4 | Issue 7 | Year July-2017
DOI (Digital Object Identifier):
Page No: 369-379
Country: Delhi, Delhi, India .
Area: Commerce
ISSN Number: 2349-5162
Publisher: IJ Publication


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