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Common strategies used by multinational enterprises to shift profits and reduce global tax liabilities.
Common strategies used by multinational enterprises to shift profits and reduce global tax liabilities.
Excessive interest payments are used to reduce taxable income in high-tax jurisdictions.
Related companies manipulate pricing of goods or services to shift profits across borders.
Companies exploit tax treaties between countries to obtain lower withholding tax rates.
Profits are shifted through royalty payments for trademarks, patents, and intellectual property.
References: OECD BEPS Action Plan (2013); OECD Transfer Pricing Guidelines (2022).
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