- NY Credits : 9.0
- TX Credits : 9.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 9.0
Base Erosion and Profit Sharing
Upon successful completion of this course, the user should be able to:
recognize the key provisions of each of the OECD Base Erosion and Profit Shifting Action Plans that address the weaknesses in the international tax framework governing cross border transactions, and
identify the related recommendations requiring a move by tax policy makers to restore confidence in the system and ensure that profits are taxed where economic activities take place and value is created.