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Base Erosion and Profit Shifting (BEPS) – Übersicht über die 15 Aktionspunkte

Das gemeinsame Projekt der OECD und G20 gegen Gewinnkürzung und Gewinnverlagerung multinationaler Unternehmen („Base Erosion and Profit Shifting - BEPS“) und seine Ergebnisse aus 2015 stellen einen Meilenstein in der internationalen Steuerpolitik dar.

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