The OECD/G20 Base Erosion and Profit Shifting initiative and developing countries Richard Collier and Nadine Riedel
By: Collier, Richard
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Contributor(s): Riedel, Nadine.
Material type: 
ArticlePublisher: 2018Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS | APLICACION | PAISES EN DESARROLLO | ELUSION FISCALOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 12, December 2018, p. 704-717Summary: This article considers the implications of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative by reference to the priorities of developing countries. It also suggests ways in which the Project could be made a better fit for the needs of such countries.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/12-3 (Browse shelf) | Available | BIT/2018/12-3 |
Disponible únicamente en formato electrónico.
Resumen.
This article considers the implications of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative by reference to the priorities of developing countries. It also suggests ways in which the Project could be made a better fit for the needs of such countries.
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