GyanGram
ATTEMPT · INDIAN ECONOMY · PRELIMS 2016
The term ‘Base Erosion and profit shifting’ is sometimes seen in the news in the context of
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The term ‘Base Erosion and profit shifting’ is sometimes seen in the news in the context of
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• Correct Answer: B
• BEPS refers to tax planning strategies used by MNCs to shift profits to low-tax jurisdictions, eroding tax bases.
• OECD/G20 BEPS Project provides instruments to address these gaps and ensure profits are taxed where value is created.
• A, C, D are wrong: BEPS is not about mining, genetic resources, or environmental costs.
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