Assessing BEPS
de Allison Christians, Stephen E. Shay, Robert J. Danon, International Fiscal Association
The general report provides a snapshot of the international consensus regarding the outcomes of the G20/OECD's base erosion and profit shifting (BEPS) project by comparing domestic responses to key BEPS mandates, recommendations and best practices to the end of October 2016, based on the branch reports. The branch reports provide a rich cross-section of perspectives on BEPS. This book represents the perspectives of 48 jurisdictions around the world.
