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How the OECD and the EU try to fight against base erosion and profit shifting? What are the impacts and the critics of these measures?

(2021)

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Belge_5163-20-00_2021.pdf
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Abstract
This TFE presents the 15 Actions of the OECD BEPS Project, tries to analyze the impacts and gives some critics.

Citations

Belge, C. (2021). How the OECD and the EU try to fight against base erosion and profit shifting? What are the impacts and the critics of these measures? https://dial-mem.test.bib.ucl.ac.be/handle/2078.2/24877