Base Erosion and Profit Shifting: An Indian Perspective

Type

Journal

Author

Sengupta, D.P.; Rao, R.K.

Country

India; OECD

Published Date

May 22, 2015

Issue

Bulletin for International Taxation 2015 (Volume 69), No. 6/7

DOI

https://doi.org/10.59403/1m7x1mf

Document

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In this article, the authors review the economic and legal evidence of base erosion and profit shifting (BEPS) in India.