Addressing Base Erosion and Profit Shifting

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

Abstract

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.

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References

2007International profit shifting within multinationals: A multi-country perspective 2003Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location

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