Laudage, Sabine - German Institute of Development and Sustainability - 2023
world in which the BEPS Project did not take place, we can only assume that tax avoidance would have increased even more in …The Base Erosion and Profit Shifting (BEPS) Project of the Organisation for Economic Co-operation and Development (OECD … infrastructure for their populations. This policy brief evaluates the achievements and remaining challenges of the BEPS Project to …