DMPQ- BEPS Project.

Base Erosion and Profit Shifting Project (BEPS Project) is an OECD/G20 project to set up an international framework to combat tax avoidance by multinational enterprises (“MNEs”) using base erosion and profit shifting tools. It refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no tax locations where there is little or no economic activity. It is of major significance for developing countries due to their heavy reliance on corporate income tax, particularly from multinational enterprises.  India has ratified the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, which was signed on

07/06/2017 on behalf of India.

 

APSC Notes brings Prelims and Mains programs for APSC Prelims and APSC Mains Exam preparation. Various Programs initiated by APSC Notes are as follows:-

• APSC Mains 2024 Tests and Notes Program
• APSC Prelims Exam 2020- Test Series and Notes Program
• Apsc Prelims and Mains 2024 Tests Series and Notes Program
• Apsc Detailed Complete Prelims Notes

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