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Publication

Tax Notes International Volume 90, Number 4

Chapter 3: The Historical Evolution of Base Erosion and Profit Shifting

Published on 19 June 2018

This is Chapter 3 of the book “Taxing Multinational Business in Lower-Income Countries: A Problem of Economics, Politics and Ethical Norms”. This chapter examines the evolution, over almost a century, of the body of international tax laws that continues to insulate BEPS-style planning arrangements from successful legal challenge in countries around the world.

Publication details

authors
Durst, Michael C.
language
English

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