The Resource Base erosion and profit shifting : an action plan for developing countries

Base erosion and profit shifting : an action plan for developing countries

Label
Base erosion and profit shifting : an action plan for developing countries
Title
Base erosion and profit shifting : an action plan for developing countries
Creator
Subject
Language
eng
Summary
In this article, the author discusses the importance of the Base Erosion and Profit Shifting (BEPS) Action Plan for developing countries and the benefits that those countries may realize by participating in the BEPS discussions
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 68 (2014),
http://library.link/vocab/creatorName
Law, S.B
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • developing countries
  • residence principle of taxation
  • arm's length principle
  • anti-avoidance
  • treaty policy
  • exchange of information
Label
Base erosion and profit shifting : an action plan for developing countries
Instantiates
Publication
Label
Base erosion and profit shifting : an action plan for developing countries
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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