International - OECD Report on Base Erosion and Profit Shifting: Search for a New Paradigm or Is the Proposed Tax Order a Distant Galaxy Many Light Years Away?
- M. Brittingham; M. Butler
- International Transfer Pricing Journal, 2013 (Volume 20), No 4
- 5 July 2013
The authors analyse the OECD report on base erosion and profit shifting, and consider the factors affecting the increasing focus on this issue by the OECD and the tax administrations of various countries.