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

dc.contributor.author	Durst, Michael C.
dc.date.accessioned	2018-06-29T14:18:14Z
dc.date.available	2018-06-29T14:18:14Z
dc.date.issued	2018-06-19
dc.identifier.citation	Durst, M. (2018) Chapter 3: The Historical Evolution of Base Erosion and Profit Shifting, Tax Notes International, Volume 90, 4	en
dc.identifier.uri	https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13843
dc.description.abstract	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.	en
dc.language.iso	en	en
dc.publisher	Tax Notes International	en
dc.relation.ispartofseries	Tax Notes International;Volume 90, Number 4
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/4.0/	en
dc.subject	Governance	en
dc.title	Chapter 3: The Historical Evolution of Base Erosion and Profit Shifting	en
dc.type	Series paper (non-IDS)	en
dc.rights.holder	© 2018 Tax Analysts	en
dc.identifier.team	Governance	en
rioxxterms.funder	Default funder	en
rioxxterms.identifier.project	Default project	en
rioxxterms.version	VoR	en
rioxxterms.funder.project	9ce4e4dc-26e9-4d78-96e9-15e4dcac0642	en

Except where otherwise noted, this item's license is described as http://creativecommons.org/licenses/by-nc-nd/4.0/