Which BEPS tool is easy to create without moving assets, functions or personnel?
AStock buybacks
BIntra-group debts
CPatent filings
DPlant relocation
Answer & Solution
Correct answer: B. Intra-group debts
Intra-group debts involve no third parties and need no movement of assets or people within the group.
Keep practising Anti-avoidance Provisions
Browse all Anti-avoidance Provisions questions for CA Final, or explore more Taxation topics.
Related questions
Accounting substance over form shows economic reality, not just:Which asset type is described as the raw material of tax avoidance in BEPS planning?BEPS Action 12 deals with disclosure of what?Which payments do multinationals use to erode a higher-tax base?Base erosion and profit shifting involves moving profits from higher-tax to:For US CFC purposes, a US Shareholder owns at least what share of the foreign corporation?Under US rules, a foreign corporation is a CFC if more than what share is owned by US SharThe US Subpart F CFC rules were enacted in which year?