Open AccessBasic Erosion and Profit Shifting (BEPS)
Author(s) -
M Lupi
Publication year - 2020
Publication title -
beijing law review
Language(s) - English
Resource type - Journals
eISSN - 2159-4627
pISSN - 2159-4635
DOI - 10.4236/blr.2020.111007
Subject(s) - base erosion and profit shifting , erosion , profit (economics) , business , environmental science , economics , geology , microeconomics , public economics , international taxation , geomorphology , tax reform