Base Erosion, Profit Shifting and Developing Countries

International corporate tax issues are now prominent in public debate, most notably with the current 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 a...

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Bibliographic Details
Main Authors:	Crivelli, Ernesto (Author), Keen, Michael (Author), Mooij, Ruud A. de (Author)
Other Authors:	Mooij, Ruud A
Format:	Book
Language:	English
Published:	Washington : International Monetary Fund, 2015 Washington, D.C. : 2015
Series:	IMF Working Papers; Working Paper ; No. 2015/118 IMF eLibrary IMF working paper ; WP/15/118
Subjects:	Corporate profits > Developing countries Corporations > Taxation > Developing countries Double taxation > Developing countries Beps Business Taxes and Subsidies Corporate Income Tax Corporate Profits Corporate Taxes Cross Country Analysis Developing Countries Econometric Models International Business International Investment International Taxation International business enterprises > Taxation > Law and legislation Long-Term Capital Movements Multinational Firms Panel Analysis Tax Avoidance Tax Bases Transfer pricing > Taxation > Law and legislation Transfer pricing Transnational Corporations Average effective tax rate Business & Economics Corporate & business tax Corporate Taxation Corporate income tax Corporate profits Corporations Corporations > Taxation Double taxation Externalities Finance Financial Management & Planning Financial sector policy and analysis International finance Long-term Capital Movements Macroeconomics Public Finance Public finance & taxation Revenue administration Revenue Spillovers Tax Evasion and Avoidance Tax administration and procedure Tax avoidance Tax evasion Tax policy Taxation Taxation, Subsidies, and Revenue: General Taxes Developing countries United States Electronic books

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Base Erosion, Profit Shifting and Developing Countries

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