A Call to Rewrite the Fundamentals of International Taxation: The OECD BEPS Action Plan

Type

Journal

Author

Herrington, M.; Lowell, C.H.

Country

International

Published Date

October 31, 2013

Issue

International Transfer Pricing Journal 2013 (Volume 20), No. 6

DOI

https://doi.org/10.59403/30p8sn8

Document

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The authors provide an overview of the original OECD report on base erosion and profit shifting and the recently released action plan.