alleryStart learning →How does the OECD describe BEPS strategies?
ALawful use of treaty rates alone
BVoluntary sharing of taxing rights
CMandatory repatriation of profits
DExploiting gaps and mismatches in rules
Answer & Solution
Correct answer: D. Exploiting gaps and mismatches in rules
The OECD frames BEPS as arbitrage of differences and loopholes between national tax systems.
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