The Resource What the BEPS?

What the BEPS?

Label
What the BEPS?
Title
What the BEPS?
Creator
Subject
Language
  • eng
  • eng
Summary
This article reviews the progress of the base erosion and profit shifting (BEPS) project and its compatibility with the fundamental principles for reform set by the OECD with a view to influence the discours and outcome of the project. The article focuses on the importance of the paradigm shift from the current emphasis on competitiveness and the perfection of competention to a collaborative international tax regime, demonstrating the desirability of such a shift and suggesting how the OECD should go about making that shift
Citation source
In: Florida tax review. - Gainesville. - Vol. 16 (2014), no. 2 ; p. 55-115
http://library.link/vocab/creatorName
Brauner, Y
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS
  • tax policy
  • international tax planning

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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