BEPS: will the current commitments and peer review model prove effective?

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Series Details Vol.27, No.1, 2018, p36–47
Publication Date January 2018
ISSN 0928-2750
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Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations.

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ESO: Understanding the OECD tax plan to address 'base erosion and profit shifting' - BEPS

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