Base Erosion, Profit Shifting and Developing Countries /
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting ('BEPS'). But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of the...
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| 其他作者: | , |
| 格式: | 杂志 |
| 语言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2015.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 2015/118 |
| 在线阅读: | Full text available on IMF |