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Previous	BIT/2016/10-1 Article 16 of the OECD Model	BIT/2016/10-2 Understanding risk in the era of the OECD/G20 base erosion and profit shifting initiative	BIT/2016/10-3 The effect of anti - avoidance provisions regarding the promotion of innovation	BIT/2016/10-4 Can cooperative compliance help developing countries address the challenges of the OECD/G20 base erosion and profit shifting initiative ?	BIT/2016/10-5 Thoughts on the potential effects of the OECD/G20 BEPS Action Plan on collective investment vehicles	BIT/2016/10-6 Permanent establishments : the latest trends from the Brazilian tax authorities	BIT/2016/10-7 Special tax zones in developing countries and global tax policy	Next

Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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Biblioteca del Instituto de Estudios Fiscales

Can cooperative compliance help developing countries address the challenges of the OECD/G20 base erosion and profit shifting initiative ? Jonathan Leigh Pemberton and Alicja Majdanska Electrónico