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...
Main Authors: | , , |
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Other Authors: | |
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: |