Base Erosion and Profit Shifting: A Roadmap for Reform
Bulletin for International Taxation, Vol. 68, p. 275, 2014
Boston College Law School Legal Studies Research Paper No. 324
6 Pages Posted: 28 Jun 2014 Last revised: 14 Jul 2014
Date Written: June 1, 2014
Abstract
In this Editorial, the authors explain the context of this special issue of the Bulletin for International Taxation. The fundamental premise of the BEPS project is that a coordination of national responses to BEPS can both eliminate double non-taxation and protect against material unrelieved double taxation. The articles in this issue further a dialogue among tax policymakers, taxpayers, advisors and academics that is critical to achieve this objective.
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