BEPSkezdeményezések
BEPSkezdeményezések refers to the Base Erosion and Profit Shifting (BEPS) initiative undertaken by the Organisation for Economic Co-operation and Development (OECD) and the G20. This project aims to combat tax avoidance strategies employed by multinational enterprises that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations. The BEPS project seeks to ensure that profits are taxed where economic activities are performed and where value is created.
The BEPS initiative was launched in 2013 in response to growing concerns about the erosion of tax
Key outcomes of the BEPS project include the development of recommendations for countries to implement into