TY - DATA AU - Gravelle,Jane ED - Library of Congress. TI - Base erosion and profit sharing (BEPS): OECD tax proposals T2 - Report / Congressional Research Service PY - 2018///- CY - [Washington, D.C.] PB - Congressional Research Service KW - OECD/G20 Base Erosion and Profit Shifting Project KW - International business enterprises KW - Taxation KW - Law and legislation KW - Double taxation KW - Profit-sharing KW - Tax incentives N1 - 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 UR - https://purl.fdlp.gov/GPO/gpo113291 ER -