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Base erosion and profit shifting (BEPS) : OECD/G20 tax proposals / Jane G. Gravelle.

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Format:
Government document
Website/Database
Author/Creator:
Gravelle, Jane, author.
Contributor:
Library of Congress. Congressional Research Service, issuing body.
Series:
CRS report ; R44900.
Report / Congressional Research Service ; R44900
Language:
English
Subjects (All):
OECD/G20 Base Erosion and Profit Shifting Project.
Corporations--Taxation--Law and legislation.
Corporations.
Transfer pricing.
International business enterprises--Taxation.
International business enterprises.
Tax havens.
Tax evasion.
Double taxation.
Tax administration and procedure--International cooperation.
Tax administration and procedure.
Taxation--OECD countries.
Taxation.
OECD countries.
Genre:
Bibliographies.
bibliographies.
Physical Description:
1 online resource.
Updated irregularly
Edition:
[Library of Congress public edition].
Former Title:
Base erosion and profit shifting (BEPS) : OECD tax proposals
Place of Publication:
[Washington, D.C.] : Congressional Research Service, 2018-
Notes:
The CRS web page provides access to all versions published since 2018 in accordance with P.L. 115-141; earliest version dated 2017.
Report includes bibliographical references.
Contents viewed Jan. 7, 2022; title from CRS web page.
OCLC:
1291285015

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