COST ACCOUNTING
TRANSFER PRICING
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Question
[CLICK ON ANY CHOICE TO KNOW THE RIGHT ANSWER]
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Base Erosion and Profit Shifting (BEPS) adalah
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Tax Planning yang dilakukan oleh WajibPajak melalui profit shifting.
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Action Plan yang dibuat oleh G20 dan OECDuntuk menanggulangi transfer pricing.
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Action Plan yang dibuat oleh G20 dan OECDuntuk menanggulangi profit shifting.
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Tax Planning yang dilakukan denganmemanfaatkan gap peraturan pajak di tiapnegara/jurisdiksi sehingga menghasilkanpajak yang sangat kecil atau tidak dikenakanpajak di manapun.
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Explanation:
Detailed explanation-1: -Base erosion and profit shifting (BEPS) refers to tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax.
Detailed explanation-2: -“Base erosion” refers to the practice of reducing the taxable base. An example is deducting large interest payments in order to lower the taxable profits. “Profit shifting” refers to the practice of shifting taxable profits from high-tax countries to low-tax countries.
Detailed explanation-3: -Base Erosion and Profit Shifting (BEPS) refers to the strategies used by multinational companies to avoid paying tax, by exploiting the mismatches and gaps in the tax rules.
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