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This report provides a survey and analysis of the efforts to reform the rules on international corporate taxation under the project on base erosion and profit shifting (BEPS). This was launched in 2012 by the Organisation for Economic Cooperation and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::1b6c76b45a570166dfa9c8e80435f194
https://hdl.handle.net/10419/199508
https://hdl.handle.net/10419/199508
