Base Erosion, Profit Shifting and Developing Countries

Base Erosion, Profit Shifting and Developing Countries
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting ('BEPS'). But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries.... READ MORE...

Publication date: May 2015
ISBN 9781513563831
$18.00

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