BEPS- step 5 of 15 to consistency?
First published in Bloomberg BNA Transfer Pricing International Journal, April 2014
This is the fifth article in a 15 part series produced by Taxand UK for Bloomburg BNA’s international TP journal. Each article looks at the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and examines the basic tax issues at play.
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