The UAE’s Stance Against Base Erosion and Profit Shifting (BEPS)

The UAE’s Stance Against Base Erosion and Profit Shifting (BEPS) Base Erosion and Profit Shifting (BEPS) refers to a set of tax planning strategies that exploit loopholes and mismatches in international tax regulations. Companies may utilize various practices, including transfer pricing manipulation, controlled foreign corporations (CFCs), and treaty shopping, to artificially shift profits to low-tax …

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