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

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Keywords tax avoidance, tax evasion, benefits principle
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Series Erasmus Law Review
Journal Erasmus Law Review
Avi-Yonah, R.S, & Xu, H. (2017). Evaluating BEPS. Erasmus Law Review, 10(1), 3–11. doi:10.5553/ELR.000080