| 000 -LEADER | |
|---|---|
| fixed length control field | 00967nam a22001337a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Krishen Mehta |
| 245 ## - TITLE STATEMENT | |
| Title | The OECD’s BEPS Process and Developing Countries – a Way Forward |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | United Kingdom: |
| Name of publisher | Tax Justice Network, |
| Year of publication | 2014. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 5p |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | 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. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | taxes, tax havens, advance-fee fraud, transfer pricing |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://iffoadatabase.trustafrica.org/iff/beps-and-developing-countries-draft-2.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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