Collier, Richard and Nadine Riedel (2018)
Bulletin of International Taxation 72.12, 704-717. [2018]
Abstract
This article considers the implications of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative by reference to the priorities of developing countries. It also suggests ways in which the Project could be made a better fit for the needs of such countries.