The Resource Can cooperative compliance help developing countries address the challenges of the OECD/G20 base erosion and profit shifting initiative?

Can cooperative compliance help developing countries address the challenges of the OECD/G20 base erosion and profit shifting initiative?

Label
Can cooperative compliance help developing countries address the challenges of the OECD/G20 base erosion and profit shifting initiative?
Title
Can cooperative compliance help developing countries address the challenges of the OECD/G20 base erosion and profit shifting initiative?
Creator
Subject
Language
eng
Summary
Developing countries arguably have the most at stake in the efforts to counter base erosion and profit shifting, but face the biggest challenges. In this context, the authors address the question of whether cooperative compliance between tax administrations and taxpayers has a role to play in these efforts
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016), no. 10 ; p. 595-600
http://library.link/vocab/creatorName
  • Pemberton, J.L
  • Majdańska, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • cooperative compliance
  • BEPS
  • developing countries
Label
Can cooperative compliance help developing countries address the challenges of the OECD/G20 base erosion and profit shifting initiative?
Instantiates
Publication
Label
Can cooperative compliance help developing countries address the challenges of the OECD/G20 base erosion and profit shifting initiative?
Publication

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