The BEPS Deliverables: A Macro Critique

Authors: Nathan Boidman and Michael N. Kandev

Tax Notes International, Vol. 76, No. 7 

The OECD’s crusade against base erosion and profit shifting will be remembered either as a well-coordinated campaign against abusive tax avoidance by large multinational enterprises or as a waste of vast amounts of time, resources, and energy for businesses, tax communities, and governments.

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