The term Base Erosion and Profit Shifting' is sometimes seen in the news in the context of

Defines BEPS as sophisticated tax planning by MNCs that shifts income to tax havens and erodes the tax base.

A student could combine this tax-focused definition with a basic fact that mining operations are physical activities to judge whether BEPS names a mining activity or a tax phenomenon.

States OECD has a BEPS framework and links BEPS to misuse of Double Taxation Avoidance Agreements (DTAA).

One could check whether OECD/DTAA discussions concern tax/legal rules rather than on-the-ground mining operations, helping reject the mining-operations interpretation.

Lists BEPS among tax topics (Panama Papers, DTAA, AEOI) in a chapter on tax structure and public finance.

A student could note the topical grouping with tax and information-exchange issues to infer BEPS is a fiscal/tax term, not a descriptor of mining projects.

Notes heavy profit remittance abroad by multinationals (high profit rates), a pattern that aligns with profit shifting concerns.

Using this pattern plus a map of where mining occurs, a student could ask whether profit remittance is linked to tax strategies rather than to the physical fact of mining in backward regions.

Describes government revenue mechanisms from mining (royalties, auctioned payments), highlighting fiscal aspects of mining.

A student could contrast mining-specific fiscal rules with BEPS' focus on cross-border tax avoidance to assess whether the term labels mining operations or tax-base erosion.

Explicitly defines BEPS as MNC tax planning that shifts profits to avoid tax, eroding the tax base.

A student could extend this by noting BEPS concerns tax and profit allocation — so it's about fiscal/tax mechanisms, not genetic-resource theft.

States BEPS lowers tax collections and is addressed by the OECD BEPS framework, linking the term to tax avoidance and international tax agreements.

Use basic knowledge that OECD frameworks target taxation issues to distinguish BEPS from non-tax concepts like biopiracy.

Lists BEPS alongside tax-policy concepts (DTAA, PoEM, AEOI), indicating BEPS belongs to tax/finance terminology.

A student can infer BEPS is a fiscal/treaty matter rather than a term for resource exploitation.

Defines 'biopiracy' as theft of genetic materials via patenting, providing a clear, alternative label for exploitation of genetic resources.

Combine this with BEPS-as-tax clues to see that genetic-resource exploitation is more likely called 'biopiracy' rather than BEPS.

Describes MNCs seeking cheap labour and resources to maximise profits, showing MNCs can exploit natural resources — a context where terms like 'biopiracy' might apply.

A student could use this to reason that while MNCs may exploit genetic resources, that activity would be categorized under resource exploitation/biopiracy, not BEPS (which is tax-focused).

Explicit definition: BEPS is described as MNC tax planning to shift profits/income to tax havens and erode the tax base.

A student could combine this definition with basic knowledge that tax/profit-shifting topics belong to international taxation, not environmental appraisal, to suspect a mismatch with the environmental-cost interpretation.

States OECD has a BEPS framework to curb tax-evasion and misuse of double taxation agreements—framing BEPS as a fiscal/tax issue linked to sustainable economic development via tax revenues.

Using the idea that BEPS affects government revenue for development, a student could check whether BEPS terminology appears in environmental impact assessment literature (it does not in the snippets) to test if BEPS refers to environmental-cost omission.

Describes the need to 'harmonize developmental activities with environmental concerns' and to 'account for environmental consequences early in the project cycle'—a clear pattern of environmental appraisal terminology.

A student can contrast this environmental-assessment vocabulary with BEPS definitions (tax-focused) to judge that BEPS likely does not denote omission of environmental costs.

Explains Environmental Impact Assessment (EIA) procedures: assessing alternatives, mitigation plans and Environmental Management Plans—shows the established terms used when discussing omission of environmental costs in projects.

Compare the specific EIA procedural vocabulary with BEPS definitions; absence of overlap in terminology supports treating BEPS as a different concept (tax-related) rather than environmental omission.

Discusses multinational corporations prioritizing profit over environmental/health concerns, linking corporate profit motives to environmental harm but using general environmental critique, not the technical term 'BEPS'.

A student might use this to note that while corporate profit-seeking can cause environmental neglect, the technical BEPS term in tax literature (e.g., evidence 4/9) is about tax strategies, so further checking is needed to avoid conflating general corporate environmental impact with BEPS.