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Appendix 10: Tax & Financial Reporting Issues Carrefour Must consider…
Appendix 10: Tax & Financial Reporting Issues Carrefour Must consider as they Pursue their Global Expansion Strategy
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BEPS
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Greater public scrutiny - government bodies, media & consumers
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Note 4: 'Transfer mispricing’ = artificially distorting sale prices between internal subsidiaries (Tax Justice Network, 2017).
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Note 2: 'Base Erosion and Profit Shifting' (BEPS) = Tax loophole exploited and profits artificially shifted to lower/zero tax locations (Tax Justice Network, 2017).
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Note 3: 'Transfer pricing' = Agreeing a price for a transaction between 2 groups from same company (Tax Justice Network, 2017).
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Note 1: 'OECD' = Organisation for Economic Co-operation and Development. Produced 2015 15 BEPS ‘Action’ Plan to help stop tax avoidance (Oliver, 2017)
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