Developing Countries’ Reactions to the G20/OECD Action Plan on Base Erosion and Profit Shifting

This article describes and examines the reactions of developing countries to the G20/OECD Action Plan on Base Erosion and Profit Shifting as communicated to the Subcommittee on Base Erosion and Profit Shifting Issues for Developing Countries of the UN Committee of Experts on International Cooperation in Tax Matters.