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Action Plan on Base Erosion and Profit Shifting: An Indian Perspective

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  • Rao, R. Kavita

    (National Institute of Public Finance and Policy)

  • Sengupta, D.P.

    (National Institute of Public Finance and Policy)

Abstract

The discussion in this paper highlights some evidence to support the notion that there is base erosion in India. On the specific action points listed in the OECD's Action Plan, a perspective from India's stand point has been presented along with a brief discussion on the steps needed to prepare for complying with likely proposed measures.

Suggested Citation

  • Rao, R. Kavita & Sengupta, D.P., 2014. "Action Plan on Base Erosion and Profit Shifting: An Indian Perspective," Working Papers 14/133, National Institute of Public Finance and Policy.
    • Handle: RePEc:npf:wpaper:14/133
    Note: Working Paper 133, 2014
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    File URL: http://www.nipfp.org.in/media/medialibrary/2014/03/WP_2014_133.pdf
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    References listed on IDEAS

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    1. Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Discussion Papers in Economics 4450, University of Munich, Department of Economics.
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    11. Sufian Eltayeb Mohamed & Moise G. Sidiropoulos, 2010. "Another Look At The Determinants Of Foreign Direct Investment In Mena Countries: An Empirical Investigation," Journal of Economic Development, Chung-Ang Unviersity, Department of Economics, vol. 35(2), pages 75-95, June.
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    Cited by:

    1. M. Govinda Rao & Sudhanshu Kumar, 2018. "Envisioning tax policy for accelerated development in India," Asia-Pacific Sustainable Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), vol. 25(1), pages 85-107, June.
    2. Goyal, Ashima, 2015. "Emergence of cross-border taxation and firm behaviour," MPRA Paper 79819, University Library of Munich, Germany.
    3. Isabelle Joumard & Alastair Thomas & Hermes Morgavi, 2017. "Making income and property taxes more growth-friendly and redistributive in India," OECD Economics Department Working Papers 1389, OECD Publishing.
    4. Rao, M. Govinda & Kumar, Sudhanshu, 2017. "Envisioning Tax Policy for Accelerated Development in India," Working Papers 17/190, National Institute of Public Finance and Policy.

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