What is the fine-grained topic of the following text: “Profits should be taxed where economic activities deriving the profits are performed and where value is created,” the leaders said, welcoming “the significant progress (made) on the G20/OECD Base Erosion and Profit Shifting (BEPS) Action Plan to modernise international tax rules.” They committed to deliver the remaining actions of the Action Plan by 2015. Only return the topic.
G20/OECD Base Erosion and Profit Shifting (BEPS) Action Plan and modernization of international tax rules.