A Call to Rewrite the Fundamentals of International Taxation: The OECD BEPS Action Plan

Journal
Author
Herrington, M.; Lowell, C.H.
Country
International
Published Date
Issue
International Transfer Pricing Journal 2013 (Volume 20), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The authors provide an overview of the original OECD report on base erosion and profit shifting and the recently released action plan.