Base Erosion and Profit Shifting – An Action Plan for Developing Countries

Law, S.B.

Base Erosion and Profit Shifting – An Action Plan for Developing Countries

Journal

Author

Law, S.B.

Country

International

Published Date

27 November 2013

Issue

Bulletin for International Taxation 2014 (Volume 68), No. 1

DOI

https://doi.org/10.59403/18zc79t

Document

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In this article, the author discusses the importance of the Base Erosion and Profit Shifting (BEPS) Action Plan for developing countries and the benefits that those countries may realize by participating in the BEPS discussions.

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Base Erosion and Profit Shifting – An Action Plan for Developing Countries