- NY Credits : 4.0
- TX Credits : 4.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 4.0
- IRS Non-Credentialed Return Preparer Credits : Federal Tax - 4.0
Base erosion and profit shifting (BEPS) refers to tax planning strategies used by multinational enterprises (MNEs) to exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity or to erode tax bases through deductible payments such as interest or royalties. OECD and G20 countries have taken joint action to address the weaknesses within the international tax system that create opportunities for BEPS. Working with other countries, they have developed a comprehensive package of measures to tackle BEPS. The BEPS package consists of reports on 15 actions. This course covers all 15 BEPS action items. This course is most beneficial to professionals new to base erosion and profit shifting (BEPS).
Upon successful completion of this course, the user should be able to:
identify each of the 15 BEPS action items.