Business Barbados 2018 - page 20

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• businessbarbados.com
What is BEPS?
“BEPS refers chiefly to instances where the interaction of
different tax rules leads to some part of the profits of
multinational enterprises (MNEs) not being taxed at all. It also
relates to arrangements that achieve no or low taxation by
shifting profits away from the jurisdictions where the
activities creating those profits take place.” - OECD
Barbados Can
Solve BEPS
Conundrum
TAX TREATY NETWORK
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