Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 16 Countries (2018)
Type of ContentJournal Article
ANZSRC Fields of Research35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350104 - International accounting
16 - Studies in Human Society::1605 - Policy and Administration::160505 - Economic Development Policy
38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenue
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Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 18 Countries Sawyer AJ; Sadiq K; McCredie B (2018)The OECD’s Base erosion and Profit Shifting (BEPS) initiative is undergoing what may be the most challenging phase, namely ratification and implementation by countries and jurisdictions. In this paper we provide a ...
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