The OECD’s BEPS Process and Developing Countries – a Way Forward
- United Kingdom: Tax Justice Network, 2014.
- 5p
The OECD’s Base Erosion and Profit Shifting (BEPS) project launched in July 2013 project is the fruit of considerable public outrage over an international tax system that seems increasingly to be allowing multinational corporations (MNCs) to take the benefits from societies in which they operate, but then escape paying their fair share of tax contribution towards those benefits. This paper looks at the ways which developing countries can explore in protecting their interests in the international tax system.
taxes, tax havens, advance-fee fraud, transfer pricing
