https://www.taxtmi.com/article/detailed?id=9143 Multinational groups shift profits to low tax jurisdictions by routing sales and income through offshore subsidiaries and increasing deductible intragroup charges so as to reduce the taxable base in high tax countries; this practice is addressed under the Base Erosion and Profit Shifting framework and by domestic anti avoidance measures, including interest stripping rules aligned with BEPS recommendations. en-us Mon, 04 May 2020 12:38:42 +0530 Mon, 04 May 2020 12:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9143 Multinational groups shift profits to low tax jurisdictions by routing sales and income through offshore subsidiaries and increasing deductible intragroup charges so as to reduce the taxable base in high tax countries; this practice is addressed under the Base Erosion and Profit Shifting framework and by domestic anti avoidance measures, including interest stripping rules aligned with BEPS recommendations. Articles Income Tax Mon, 04 May 2020 12:38:42 +0530 https://www.taxtmi.com/article/detailed?id=9143