Base Erosion and Profit Shifting: A Roadmap for Reform
CitationHugh J. Ault, Wolfgang Schon, & Stephen E. Shay, Base Erosion and Profit Shifting: A Roadmap for Reform, 68 Bull. Int'l Tax'n 275 (2014).
AbstractIn 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.
Citable link to this pagehttp://nrs.harvard.edu/urn-3:HUL.InstRepos:12366236
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