Base Erosion and Profit Shifting: A Roadmap for Reform
Bulletin for International Taxation, Vol. 68, p. 275, 2014
6 Pages Posted: 28 Jun 2014 Last revised: 14 Jul 2014
Date Written: June 1, 2014
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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