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

Journal
Law, S.B.
International
Bulletin for International Taxation 2014 (Volume 68), No. 1
PriceUSD 45

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.