税基侵蚀

  • 网络Base Erosion;Tax base erosion
税基侵蚀税基侵蚀
  1. 这些被称为“税基侵蚀和利润转移”(baseerosionandprofitshifting,简称Beps)的规则,旨在堵住漏洞和遏制利用避税天堂的行为。

    The rules , called " base erosion and profit shifting " or Beps , are designed to close loopholes and restrict the use of tax havens .