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Previous	OP 2141/2016/10-10 From compliance to the c-suite	OP 2141/2016/10-2 The application of revised transfer pricing rules to aspects of business models	OP 2141/2016/10-3 The business views on base erosion and profit shifting and its implementation in the Group of Twenty and European Union	OP 2141/2016/10-4 Base erosion and profit shifting and developing country tax administrations	OP 2141/2016/10-5 The impact of European Union law on the possibilities of European Union member states to adapt international tax rules to the business models of multinational enterprises	OP 2141/2016/10-6 Formulary apportionment	OP 2141/2016/10-7 Centralized and decentralized business models in a post-base erosion andprofit shifting world	Next

Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.

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Biblioteca del Instituto de Estudios Fiscales

Base erosion and profit shifting and developing country tax administrations Michael Lennard