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 .