# base erosion and profit shifting

> corporate tax avoidance tools

**Wikidata**: [Q18609502](https://www.wikidata.org/wiki/Q18609502)  
**Wikipedia**: [English](https://en.wikipedia.org/wiki/Base_erosion_and_profit_shifting)  
**Source**: https://4ort.xyz/entity/base-erosion-and-profit-shifting


## References

1. [OpenAlex](https://docs.openalex.org/download-snapshot/snapshot-data-format)