Addressing Base Erosion and Profit Shifting
- ISBN-10
- 9264192743
- ISBN-13
- 9789264192744
- Pages
- 88
- Language
- English
- Published
- 2013-02-12
- Publisher
- OECD Publishing
- Author
- OECD
Description
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
