dc.contributor.author | Shay, Stephen E. | |
dc.date.accessioned | 2014-06-26T19:52:57Z | |
dc.date.issued | 2014 | |
dc.identifier.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). | en_US |
dc.identifier.issn | 1819-5490 | en_US |
dc.identifier.uri | http://nrs.harvard.edu/urn-3:HUL.InstRepos:12366236 | |
dc.description.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. | en_US |
dc.language.iso | en_US | en_US |
dc.publisher | IBFD | en_US |
dash.license | OAP | |
dc.title | Base Erosion and Profit Shifting: A Roadmap for Reform | en_US |
dc.type | Journal Article | en_US |
dc.description.version | Version of Record | en_US |
dc.relation.journal | Bulletin for International Taxation | en_US |
dash.depositing.author | Shay, Stephen E. | |
dc.date.available | 2014-06-26T19:52:57Z | |
dash.contributor.affiliated | Shay, Stephen | |