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
International TaxationTax Evasion and Corporate TaxationBase Erosion and Profit Shifting (BEPS)mining operationmultinational companiesresource-rich areastax evasiongenetic resourcesenvironmental costsdevelopmental projects