The Effect of the OECD Base Erosion and Profit Shifting Action Plan on Developing Countries

Journal
Wagenaar, L.
International; OECD
Bulletin for International Taxation 2015 (Volume 69), No. 2
PriceUSD 45

In this article, the author describes some of the typical features of tax systems of developing countries and discusses how the OECD Base Erosion and Profit Shifting Initiative affects such countries and their tax systems.