Publication: Base Erosion and Profit Shifting: A Roadmap for Reform
Open/View Files
Date
2014
Authors
Published Version
Published Version
Journal Title
Journal ISSN
Volume Title
Publisher
IBFD
The Harvard community has made this article openly available. Please share how this access benefits you.
Citation
Hugh J. Ault, Wolfgang Schon, & Stephen E. Shay, Base Erosion and Profit Shifting: A Roadmap for Reform, 68 Bull. Int'l Tax'n 275 (2014).
Research Data
Abstract
In this Editorial, the authors explain the context of this special issue of the Bulletin for International Taxation. The fundamental premise of the BEPS project is that a coordination of national responses to BEPS can both eliminate double non-taxation and protect against material unrelieved double taxation. The articles in this issue further a dialogue among tax policymakers, taxpayers, advisors and academics that is critical to achieve this objective.
Description
Other Available Sources
Keywords
Terms of Use
This article is made available under the terms and conditions applicable to Open Access Policy Articles (OAP), as set forth at Terms of Service