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Lexpert quotes Christopher Steeves on the Organisation for Economic Co-operation and Development, which has its sights set on corporations structuring their businesses to eliminate their tax burden

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"Targeting Tax" by Sheldon Gordon, Lexpert

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BEPs, according to the OECD, refers to “tax planning strategies that exploit gaps and mismatches in tax rules to make profits ‘disappear’ for tax purposes - or to shift profits to countries where there is little or no real economic activity but the taxes are low, resulting in little or no overall corporate tax being paid.”

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