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...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखक: Crivelli, Ernesto
अन्य लेखक: Keen, Michael, Mooij, Ruud A.
स्वरूप: पत्रिका
भाषा:English
प्रकाशित: Washington, D.C. : International Monetary Fund, 2015.
श्रृंखला:IMF Working Papers; Working Paper ; No. 2015/118
ऑनलाइन पहुंच:Full text available on IMF