Now showing items 1-2 of 2

    • Assessing BEPS: Origins, Standards, and Responses 

      Christians, Allison; Shay, Stephen E. (International Fiscal Association, 2017)
      The G20/OECD’s multi-year campaign to combat base erosion and profit shifting (BEPS) marks a critical step in the evolution of the international tax regime and the roles of institutions that guide it. This General Report ...
    • Foreword: International Tax Policy in a Disruptive Environment 

      Christians, Allison; Schön, Wolfgang; Shay, Stephen E. (2018)
      In this foreword to International Tax Policy in a Disruptive Environment: A Special Issue, the authors provide an overview of the two-day interdisciplinary conference that took place in Munich on 14-15 December 2017, and ...