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 .
税基侵蚀