Action Plan on Base Erosion and Profit Shifting

Action Plan on base Erosion and Profit shifting Contents Chapter 1. Introduction Chapter 2. Background ... Multi-national enterprises (MNE) now represent a large proportion of global ... can lead to overlaps in the exercise of taxing rights that in turn can result

  Multi, Base, Enterprise, Plan, National, Action, Profits, Erosion, Action plan, Base erosion and profit shifting, Shifting, Taxing, Multi national enterprises