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[b] beps tools are associated mostly with u.s. technology and life science multinationals.
shifted" in (due to apple's q leprechaun economics restructuring, the largest individual beps transaction in history [ ] ). [ ] [ ] the effect of beps tools is most felt in developing economies, who are denied the tax revenues needed to build infrastructure. [ ] [ ] most beps activity is associated with...
https://en.wikipedia.org/wiki/Base_erosion_and_profit_shifting