KnowraBase Erosion and Profit ShiftingLinked fromLinked fromThe 8 pages that link to Base Erosion and Profit Shifting, each with the reason it gives.All 8Related 7Narrower topic 1Tax avoidanceNarrower topic: This broader problem includes cross-border avoidance strategies targeted by international reforms.Transfer pricingRelated: Transfer-pricing rules are a major policy tool for addressing profit shifting.Tax competitionRelated: The OECD's BEPS work targets cross-border practices intensified by tax-rate differences.Organisation for Economic Co-operation and DevelopmentRelated: The OECD coordinates international efforts to address these cross-border tax problems.Tax havenRelated: BEPS describes the cross-border profit shifting that tax-haven rules can enable.Corporate taxRelated: It frames international concerns about corporations’ reported profits diverging from economic activity.Offshore financial centreRelated: Offshore structures can facilitate the profit shifting addressed by international tax reforms.International taxationRelated: BEPS describes the cross-border planning practices international rules seek to constrain.