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Base erosion and profit shifting (BEPS) : OECD/G20 tax proposals

Electronic resources

Record details

  • Physical Description: remote
    1 online resource.
  • Edition: [Library of Congress public edition].
  • Publisher: [Washington, D.C.] : Congressional Research Service, 2018-

Content descriptions

General Note:
GPO Cataloging Record Distribution Program (CRDP).
The CRS web page provides access to all versions published since 2018 in accordance with P.L. 115-141; earliest version dated 2017.
Bibliography, etc. Note: Report includes bibliographical references.
Source of Description Note:
Contents viewed Jan. 7, 2022; title from CRS web page.
Subject: OECD/G20 Base Erosion and Profit Shifting Project.
Corporations Taxation Law and legislation
Double taxation
International business enterprises Taxation
Tax administration and procedure International cooperation
Tax evasion
Tax havens
Taxation OECD countries
Transfer pricing
CRS reports (Library of Congress. Congressional Research Service)

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