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WP/15/118 - imf.org

notably, the G20-OECD project (OECD, 2013) on base erosion and profit shifting (‘BEPS’), envisaging action in fifteen areas, is an unparalleled effort to strengthen the international corporate tax system by limiting opportunities for avoidance by multinationals.

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  Base, Profits, Erosion, Base erosion and profit

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