Addressing Base Erosion and Profit Shifting

By H. Self. 2013

343 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/06d5ce766b5fa363217b60718202553fb2416f30

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Leonard Seabrooke
2. Duncan Wigan

In Economics and Econometrics

1. Leonard Seabrooke
2. Duncan Wigan

Citations in the corpus

• The governance of global wealth chains (2017, background): “A pro-development agenda has been taken up by a number of international economic organizations, with the World Bank, OECD, and others all promoting value chains as a strategy for development (OECD 2012).”
• Transfer Pricing: Strategies, Practices, and Tax Minimization (2017, unknown): “Global tax authorities have raised concern about the loss of tax revenues that may be the result of aggressive transfer pricing practices (OECD 2013).”