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Title: :  “AN ANALYTICAL STUDY OF BASE EROSION AND PROFIT SHIFTING (BEPS) BY MULTINATIONALS”
PaperId: :  5186
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 3 Issue 3 2017
DUI:    16.0415/IJARIIE-5186
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
VIVEK SHUKLAUNIVERSITY OF LUCKNOW
DR SOMESH KUMAR SHUKLAUNIVERSITY OF LUCKNOW

Abstract

commerce
Digital economy, Base erosion and profit shifting, Organization for economic cooperation and development, Multinational companies, Low-tax jurisdictions.
Base erosion and profit shifting has become a popular tool of evading tax by MNCs now a days and is posing a threat to honest entities all over the world, other than depriving the revenue authorities of the countries from deriving their fair share. The microscopic area of study is the OECD report on Addressing Base Erosion and Profit Shifting launched in February 2013. Action Plan 1 of BEPS, i.e., addressing the challenges of a digital economy has been studied in detail in a broader perspective. This report has been studied in light of the key pressure areas of the Addressing Base Erosion and Profit Shifting, 2013. This paper studies the investing trends of Indian MNCs wherein it is seen that the low tax jurisdictions attract Indian MNCs to invest. This paper also seeks to find out whether the Indian MNCs use low tax jurisdictions to channelize their investments into India.

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IJARIIE VIVEK SHUKLA, and DR SOMESH KUMAR SHUKLA. "“AN ANALYTICAL STUDY OF BASE EROSION AND PROFIT SHIFTING (BEPS) BY MULTINATIONALS”" International Journal Of Advance Research And Innovative Ideas In Education Volume 3 Issue 3 2017 Page 977-993
MLA VIVEK SHUKLA, and DR SOMESH KUMAR SHUKLA. "“AN ANALYTICAL STUDY OF BASE EROSION AND PROFIT SHIFTING (BEPS) BY MULTINATIONALS”." International Journal Of Advance Research And Innovative Ideas In Education 3.3(2017) : 977-993.
APA VIVEK SHUKLA, & DR SOMESH KUMAR SHUKLA. (2017). “AN ANALYTICAL STUDY OF BASE EROSION AND PROFIT SHIFTING (BEPS) BY MULTINATIONALS”. International Journal Of Advance Research And Innovative Ideas In Education, 3(3), 977-993.
Chicago VIVEK SHUKLA, and DR SOMESH KUMAR SHUKLA. "“AN ANALYTICAL STUDY OF BASE EROSION AND PROFIT SHIFTING (BEPS) BY MULTINATIONALS”." International Journal Of Advance Research And Innovative Ideas In Education 3, no. 3 (2017) : 977-993.
Oxford VIVEK SHUKLA, and DR SOMESH KUMAR SHUKLA. '“AN ANALYTICAL STUDY OF BASE EROSION AND PROFIT SHIFTING (BEPS) BY MULTINATIONALS”', International Journal Of Advance Research And Innovative Ideas In Education, vol. 3, no. 3, 2017, p. 977-993. Available from IJARIIE, http://ijariie.com/AdminUploadPdf/“AN_ANALYTICAL_STUDY_OF_BASE_EROSION_AND_PROFIT_SHIFTING__BEPS__BY_MULTINATIONALS”_ijariie5186.pdf (Accessed : 28 May 2018).
Harvard VIVEK SHUKLA, and DR SOMESH KUMAR SHUKLA. (2017) '“AN ANALYTICAL STUDY OF BASE EROSION AND PROFIT SHIFTING (BEPS) BY MULTINATIONALS”', International Journal Of Advance Research And Innovative Ideas In Education, 3(3), pp. 977-993IJARIIE [Online]. Available at: http://ijariie.com/AdminUploadPdf/“AN_ANALYTICAL_STUDY_OF_BASE_EROSION_AND_PROFIT_SHIFTING__BEPS__BY_MULTINATIONALS”_ijariie5186.pdf (Accessed : 28 May 2018)
IEEE VIVEK SHUKLA, and DR SOMESH KUMAR SHUKLA, "“AN ANALYTICAL STUDY OF BASE EROSION AND PROFIT SHIFTING (BEPS) BY MULTINATIONALS”," International Journal Of Advance Research And Innovative Ideas In Education, vol. 3, no. 3, pp. 977-993, May-Jun 2017. [Online]. Available: http://ijariie.com/AdminUploadPdf/“AN_ANALYTICAL_STUDY_OF_BASE_EROSION_AND_PROFIT_SHIFTING__BEPS__BY_MULTINATIONALS”_ijariie5186.pdf [Accessed : 28 May 2018].
Turabian VIVEK SHUKLA, and DR SOMESH KUMAR SHUKLA. "“AN ANALYTICAL STUDY OF BASE EROSION AND PROFIT SHIFTING (BEPS) BY MULTINATIONALS”." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 3 number 3 (28 May 2018).
Vancouver VIVEK SHUKLA, and DR SOMESH KUMAR SHUKLA. “AN ANALYTICAL STUDY OF BASE EROSION AND PROFIT SHIFTING (BEPS) BY MULTINATIONALS”. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2017 [Cited : 28 May 2018]; 3(3) : 977-993. Available from: http://ijariie.com/AdminUploadPdf/“AN_ANALYTICAL_STUDY_OF_BASE_EROSION_AND_PROFIT_SHIFTING__BEPS__BY_MULTINATIONALS”_ijariie5186.pdf
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