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...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awdur: Crivelli, Ernesto
Awduron Eraill: Keen, Michael, Mooij, Ruud A.
Fformat: Cylchgrawn
Iaith:English
Cyhoeddwyd: Washington, D.C. : International Monetary Fund, 2015.
Cyfres:IMF Working Papers; Working Paper ; No. 2015/118
Mynediad Ar-lein:Full text available on IMF