Base erosion and profit sharing (BEPS) :

Gravelle, Jane,

Base erosion and profit sharing (BEPS) : OECD tax proposals / Jane G. Gravelle. - [Library of Congress public edition]. - 1 online resource. - Report / Congressional Research Service ; R44900 . - CRS report ; R44900. .

The CRS report home page provides access to all versions published since 2018 in accordance with P.L. 115-141; earliest version dated 2017. CRDP Program record.

Report includes bibliographical references.

2018253685


OECD/G20 Base Erosion and Profit Shifting Project.


International business enterprises--Taxation--Law and legislation.
Double taxation.
Profit-sharing.
Tax incentives--Law and legislation.

0807-A-07 (online)

LC 14.23:R 44900/
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