Rocha, Sergio André (ed.); Christians, Allison (ed.) - 2017
'Tax Sovereignty in the BEPS Era' focuses on how national tax sovereignty has been impacted by recent developments in … international taxation, notably following the OECD/G-20 Base Erosion and Profit Shifting (BEPS) Project. The power of a country to … how the OECD's BEPS initiative, although a major step in the right direction, is insufficient in resolving the tax …