Base Erosion and Profit Shifting: How Corporations Use Transfer Pricing to Avoid Taxation - LIRA@BC Law
Tax Challenges Arising From Digitalisation – Report on the Pillar Two Blueprint: Inclusive Framework on BEPS
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What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature - Dharmapala - 2014 - Fiscal Studies - Wiley Online Library
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Making Dispute Resolution More Effective – MAP Peer Review Report, Chile (Stage 2): Inclusive Framework on BEPS: Action 14 (OECD/G20 Base Erosion and Profit Shifting Project): Organisation for Economic Co-operation and Development:
OECD/G20 Base Erosion and Profit Shifting Project - Addressing the Tax Challenges of the Digital Economy
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Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report | READ online
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File:The Double Taxation Relief (Base Erosion and Profit Shifting) Order 2018 (UKSI 2018-630 qp).pdf - Wikimedia Commons
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Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting - Wikipedia
How large is the corporate tax base erosion and profit shifting? A general equilibrium approach: Economic Systems Research: Vol 34, No 2
The Chapman Law Review is published biannually by its student members and Chapman University School of Law, One University Drive
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