Base Erosion and Profit Shifting (Beps) Project Final Reports and Amendments in the Income Tax Act, 1961

Abstract

BEPS by the Multinational Enterprises (MNEs) globally through innovative and ingenioustax planning is of serious concern for the Governments of the countries, political leaders, medias and civil society. Hundreds of studies have been undertaken in this regard by the Government Authorities, International Organisations and researchers.