Base Erosion and Profit Shifting Report and Action Plan – Overview and Relevance in Indian Context

Zobalia, H.; Devani, J.

Base Erosion and Profit Shifting Report and Action Plan – Overview and Relevance in Indian Context

Journal

Author

Zobalia, H.; Devani, J.

Country

International

Published Date

7 January 2014

Issue

Asia-Pacific Tax Bulletin 2014 (Volume 20), No. 1

DOI

https://doi.org/10.59403/3g8g21h

Document

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This article describes the OECD’s recent study on base erosion and profit shifting, including the specific actions to be taken to address this challenge. The significance of this issue for India is also discussed.

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Base Erosion and Profit Shifting Report and Action Plan – Overview and Relevance in Indian Context