Evaluating BEPS

Avi-Yonah, Reuven; Xu, Haiyan

doi:10.5553/ELR.000080

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	doi.org/10.5553/ELR.000080, hdl.handle.net/1765/101729
Series	Erasmus Law Review
Journal	Erasmus Law Review
Organisation	Erasmus School of Law
Citation APA Style AAA Style APA Style Cell Style Chicago Style Harvard Style IEEE Style MLA Style Nature Style Vancouver Style American-Institute-of-Physics Style Council-of-Science-Editors Style BibTex Format Endnote Format RIS Format CSL Format DOIs only Format	Avi-Yonah, R., & Xu, H. (2017). Evaluating BEPS. Erasmus Law Review, 10(1), 3–11. doi:10.5553/ELR.000080

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