@prefix p: <http://www.wikidata.org/prop/> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix schema1: <http://schema.org/> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix wd: <http://www.wikidata.org/entity/> .
@prefix wds: <http://www.wikidata.org/entity/statement/> .
@prefix wdt: <http://www.wikidata.org/prop/direct/> .
@prefix wdtn: <http://www.wikidata.org/prop/direct-normalized/> .
@prefix wikibase: <http://wikiba.se/ontology#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

wd:Q18609502 rdfs:label "تآكل القاعدة الضريبية وتحويل الأرباح"@ar,
        "erosió de la base imposable i trasllat de beneficis"@ca,
        "Base Erosion and Profit Shifting Project"@da,
        "Base Erosion and Profit Shifting"@de,
        "base erosion and profit shifting"@en,
        "BEPS"@es,
        "érosion de la base d'imposition et transfert des bénéfices"@fr,
        "creimeadh an bhoinn agus aistriú brabúis"@ga,
        "ה-BEPS"@he,
        "Base Erosion and Profit Shifting"@it,
        "BEPS"@ja,
        "BEPS"@nl,
        "Base Erosion Profit Shifting"@pl,
        "Beps"@pt,
        "eroziunea bazei de profit și transferul profiturilor"@ro,
        "BEPS"@ru,
        "erozija davčne osnove in preusmerjanje dobička"@sl,
        "Ерозија пореске основице и премештање добити"@sr,
        "Base Erosion and Profit Shifting"@sv,
        "Розмивання оподатковуваної бази й виведення прибутку з-під оподаткування"@uk,
        "税基侵蚀与利润转移"@zh,
        "税基侵蚀与利润转移"@zh-hans,
        "稅基侵蝕和利潤轉移"@zh-hant ;
    schema1:dateModified "2026-09-06T11:06:10+00:00"^^xsd:dateTime ;
    schema1:description "estratègies de planificació d'impostos de les empreses multinacionals"@ca,
        "corporate tax avoidance tools"@en,
        "uirlisí seachanta cánach corparáide"@ga,
        "instrumente de evitare a impozitelor pe profit"@ro ;
    schema1:version 2541027200 ;
    wikibase:identifiers 5 ;
    wikibase:sitelinks 18 ;
    wikibase:statements 11 ;
    skos:altLabel "BEPS"@ca,
        "BEPS"@de,
        "BEPS"@en,
        "Base erosion"@en,
        "Corporate tax avoidance"@en,
        "Profit shifting"@en,
        "BEPS"@fr,
        "Base Erosion and Profit Shifting"@fr,
        "érosion de la base d'imposition et de transfert des bénéfices"@fr,
        "CBAB"@ga,
        "BEPS"@mul,
        "BEPS"@ro,
        "BEPS"@sl,
        "稅基侵蝕和利潤轉移"@zh ;
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    p:P910 wds:Q18609502-72fda040-44a9-ccf4-3a73-71f51681d885 ;
    wdtn:P227 <https://d-nb.info/gnd/1125638788> ;
    wdtn:P6366 <https://makg.org/entity/2780141045> ;
    wdt:P10283 "C2780141045" ;
    wdt:P13591 "group/4e37bece-e763-4a3c-829e-7f7e216d408f" ;
    wdt:P18 <http://commons.wikimedia.org/wiki/Special:FilePath/Ireland%20Trade%20Good%20Discrepancy%20%281995-2017%29.png> ;
    wdt:P227 "1125638788" ;
    wdt:P279 wd:Q329303 ;
    wdt:P527 wd:Q1152629,
        wd:Q3472075,
        wd:Q5172461 ;
    wdt:P6366 "2780141045" ;
    wdt:P646 "/m/01269mrh" ;
    wdt:P910 wd:Q25230130 .