The OECD’s Conquest of the United States: Understanding the Costs and Consequences of the BEPS Project and Tax Harmonization

Jason Fichtner and Adam Michel
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Adam Michel: Mercury Publication

Annals of Computational Economics, 2016

Abstract: The Base Erosion and Profit Shifting (BEPS) Project of the Organisation for Economic Co-operation and Development (OECD) attempts to fundamentally change the international tax system by protecting high-tax states at the expense of economically friendly lo

Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ajw:journl:06839

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