The OECD’s Base Erosion and Profit Shifting (BEPS) project promises to make effective inroads into the much criticized corporate tax strategy known as aggress
This book examines whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framewor
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl
The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on th
Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.