Browsing by Subject "Base Erosion and Profit Shifting"
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The Global Fight against Base Erosion and Profit Shifting under the OECD’s Country-by-Country Reporting Rules: A Possible Solution? The base erosion and profit shifting (BEPS) phenomenon continues to create detrimental consequences in states. BEPS is engendered by two fundamental factors, namely, unhealthy fiscal policies of tax havens and preferential ...