A Call to Rewrite the Fundamentals of International Taxation: The OECD BEPS Action Plan

Journal
Herrington, M.; Lowell, C.H.
International
International Transfer Pricing Journal 2013 (Volume 20), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The authors provide an overview of the original OECD report on base erosion and profit shifting and the recently released action plan.