This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.

Additional Metadata
Keywords tax avoidance, tax evasion, benefits principle
Persistent URL dx.doi.org/10.5553/ELR.000080, hdl.handle.net/1765/101729
Series Erasmus Law Review
Journal Erasmus Law Review
Citation
Avi-Yonah, R.S, & Xu, H. (2017). Evaluating BEPS. Erasmus Law Review, 10(1), 3–11. doi:10.5553/ELR.000080