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
Hi Pulit, Some Google searching elicited the following, which I hope are of help to you. On transfer mispricing, see example here: https://taxjustice.net/faq/what-is-...echnique,services an artificially high price. On hybrid instruments, see example in: https://library.croneri.co.uk/navigate-taxb/po-heading-id_D_NO9qGhlkOXLsMTxXjrng Best wishes David
