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Through the BEPS Project, the OECD is currently attempting to address the international tax system's ongoing problems of base erosion and profit shifting. It ai

Through the base erosion and profit shifting (BEPS) Project, the OECD is currently attempting to address the international tax system's ongoing problems of base

This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as inte

The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of glo

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