
BASE EROSION AND PROFIT SHIFTING (BEPS) IN LOW-INCOME NATIONS BY THE MULTINATIONALS: A CRITICAL REVIEW OF LITERATURE
Publication year - 2020
Publication title -
journal of critical reviews
Language(s) - English
Resource type - Journals
ISSN - 2394-5125
DOI - 10.31838/jcr.07.05.107
Subject(s) - base erosion and profit shifting , jurisdiction , public economics , profit (economics) , business , tax revenue , revenue , international taxation , economics , international economics , tax reform , political science , finance , microeconomics , law