These harmful structures commonly consist of arrangements which develop across various jurisdictions and shift taxable profits towards beneficial tax regimes or have the effect of reducing the taxpayer´s overall tax bill.
Te škodljive strukture so običajno sestavljene iz aranžmajev, ki zajemajo več jurisdikcij in obdavčljive dobičke prenašajo v jurisdikcije z ugodnimi davčnimi režimi ali zmanjšujejo skupne davčne obveznosti davčnega zavezanca.