Evaluating BEPS
9 Pages Posted: 28 Aug 2017
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Evaluating BEPS
U of Michigan Public Law Research Paper No. 493
Number of pages: 56
Posted: 16 Jan 2016
Last Revised: 05 Sep 2017
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2,040
Date Written: August 28, 2017
Abstract
This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.
Keywords: tax avoidance, tax evasion, benefits principle
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S. and Xu, Haiyan and Xu, Haiyan, Evaluating BEPS (August 28, 2017). Erasmus Law Review, Vol. 10, No. 1, 2017, Available at SSRN: https://ssrn.com/abstract=3026297
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