P
Pulit Chhajer
Member
Could you please decode below statement in conjunctions with "Cross-border tax schemes"
Moving earnings to a country with a lower tax rate (eg internal group leverage such as financing subsidiaries in high tax countries primarily with debt)
In real time scenario - how this works?
Profit shifting through transfer mispricing, i.e. by setting prices for intra-group transactions which are inconsistent with market rates or by levying high charges for the use of intellectual property such as trademarks
Again , can you share better example to understand how profit shifting through transfer mispricing works
Taking advantage of differences between tax regimes, e.g. through the use of ‘hybrid’ instruments (which may lead to a tax deduction in one country without incurring taxation in another).
Please explain in detail
Moving earnings to a country with a lower tax rate (eg internal group leverage such as financing subsidiaries in high tax countries primarily with debt)
In real time scenario - how this works?
Profit shifting through transfer mispricing, i.e. by setting prices for intra-group transactions which are inconsistent with market rates or by levying high charges for the use of intellectual property such as trademarks
Again , can you share better example to understand how profit shifting through transfer mispricing works
Taking advantage of differences between tax regimes, e.g. through the use of ‘hybrid’ instruments (which may lead to a tax deduction in one country without incurring taxation in another).
Please explain in detail