समाचारों में कभी-कभी देखे जाने वाले ‘आधार क्षय एवं लाभ स्थानान्तरण (Base Erosion and Profit Shifting)’ पद का क्या संदर्भ है?
Read this question in English
The term 'Base Erosion and Profit Shifting' is sometimes seen in the news in the context of
(a) mining operation by multinational companies in resource-rich but backward areas · (b) curbing of the tax evasion by multinational companies · (c) exploitation of genetic resources of a country by multinational companies · (d) lack of consideration of environmental costs in the planning and implementation of developmental projects
उत्तर और व्याख्या · explanation in English
Answer: (b) बहुराष्ट्रीय कम्पनियों द्वारा किए जाने वाले कर-अपवंचन पर प्रतिबंध लगाना
Base Erosion and Profit Shifting (BEPS) means tax-planning strategies by which multinational companies use gaps in tax rules to move profits artificially to low-tax or no-tax places. The OECD/G20 BEPS Project is the global effort to curb this, so 'curbing tax evasion by multinational companies' is the closest option.
- ✓ (b) BEPS is about multinationals shifting profits to low or no-tax locations to avoid paying tax. The OECD calls it tax avoidance; of the four options, this is the only one about tax.
- ✗ (c) Exploitation of a country's genetic resources by companies is the issue of biopiracy and access-and-benefit-sharing, not profit shifting.
- ✗ (d) Ignoring environmental costs in development projects is a matter for environmental impact assessment, not for tax rules.
Remember · BEPS = multinationals shifting profits to low-tax places to cut tax; countered by the OECD/G20 BEPS Project (15 actions) so that profits are taxed where value is created.
Sources
- OECD: Base erosion and profit shifting (BEPS) ↗ “relates to tax planning strategies that multinational enterprises use to exploit loopholes in tax rules to artificially shift profits to low or no-tax locations as a way to avoid paying tax”
Question and answer: UPSC's official GS Paper I (2016, Series A) — paper ↗ · answer key ↗. Explanation: Minimalist IAS, checked 30 Sept 2026 (how we verify). ·