BEPSkeretrendszert

BEPSkeretrendszert is a term that appears to be a portmanteau, combining "BEPS" with the Hungarian word "keretrendszert" which translates to "framework system" or "regulatory framework." The acronym BEPS stands for Base Erosion and Profit Shifting. It refers to a project undertaken by the Organisation for Economic Co-operation and Development (OECD) and the G20, aimed at tackling tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations.

Therefore, BEPSkeretrendszert likely refers to the implementation or adaptation of the BEPS Action Plan and its recommendations into a national or regional regulatory framework, specifically within a Hungarian or a Hungarian-influenced context. This framework would encompass the measures and rules designed to prevent multinational enterprises from engaging in profit shifting and base erosion. Examples of BEPS measures include rules on treaty abuse, hybrid mismatch arrangements, controlled foreign company rules, and transfer pricing documentation. The objective of such a framework is to ensure that profits are taxed where economic activities are performed and value is created.