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Beyond BEPS: A Tax Policy Agenda for Developing Countries

Author

Listed:
  • Durst, Michael C.

Abstract

base erosion; profit shifting; tax competition; transfer pricing; unitary taxation; formulary apportionment.

Suggested Citation

  • Durst, Michael C., 2014. "Beyond BEPS: A Tax Policy Agenda for Developing Countries," Working Papers 10249, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:10249
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/10249
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    Citations

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    Cited by:

    1. Richard M. Bird, 2018. "Are global taxes feasible?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1372-1400, October.
    2. Andrew West, 2018. "Multinational Tax Avoidance: Virtue Ethics and the Role of Accountants," Journal of Business Ethics, Springer, vol. 153(4), pages 1143-1156, December.
    3. Svažič Tatjana, 2019. "Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises," Naše gospodarstvo/Our economy, Sciendo, vol. 65(4), pages 99-109, December.

    More about this item

    Keywords

    Economic Development;

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