Base Erosion and Profit Shifting Report and Action Plan – Overview and Relevance in Indian Context

Journal
Zobalia, H.; Devani, J.
International
Asia-Pacific Tax Bulletin 2014 (Volume 20), No. 1
PriceUSD 45

This article describes the OECD’s recent study on base erosion and profit shifting, including the specific actions to be taken to address this challenge. The significance of this issue for India is also discussed.