1.0LEMBAGA HASiL DALAM NEGERI MALAYSIAhttps://www.hasil.gov.my/enandric.see@jeagile.com.myhttps://www.hasil.gov.my/en/author/andric-seejeagile-com-my/rich600338<blockquote class="wp-embedded-content" data-secret="540x0DWcPA"><a href="https://www.hasil.gov.my/en/antarabangsa/country-by-country-reporting-cbcr/">Country-by-Country Reporting (CbCR)</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.hasil.gov.my/en/antarabangsa/country-by-country-reporting-cbcr/embed/#?secret=540x0DWcPA" width="600" height="338" title="“Country-by-Country Reporting (CbCR)” — LEMBAGA HASiL DALAM NEGERI MALAYSIA" data-secret="540x0DWcPA" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://www.hasil.gov.my/wp-includes/js/wp-embed.min.js </script>Introduction The BEPS project commenced in 2013 to tackle the issues surrounding Base Erosion and Profit Shifting (BEPS), which refer to tax planning strategies employed by multinational enterprises to exploit gaps and mismatches in tax rules worldwide. This practice results in reduced tax liabilities as profits are shifted to jurisdictions with lower tax rates. Consequently, […]