The Resource Base erosion and profit shifting : a roadmap for reform

Base erosion and profit shifting : a roadmap for reform

Label
Base erosion and profit shifting : a roadmap for reform
Title
Base erosion and profit shifting : a roadmap for reform
Creator
Subject
Language
eng
Summary
In this editorial, the authors explain the context of this special issue of the Bulletin for International Taxation. The fundamental premise of the base erosion and profit shifting (BEPS) project is that a coordination of national responses to BEPS can both eliminate double non-taxation and protect against material unrelieved double taxation. The articles in this issue further a dialogue among tax policymakers, taxpayers, advisors and academics that is critical to achieve this objective
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 68 (2014),
http://library.link/vocab/creatorName
  • Ault, H.J
  • Schön, W
  • Shay, S.E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS
  • tax avoidance
Label
Base erosion and profit shifting : a roadmap for reform
Instantiates
Publication
Label
Base erosion and profit shifting : a roadmap for reform
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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