Action Plan on Base Erosion and Profit Shifting: An Indian Perspective

Kavita Rao () and D.P. Sengupta ()
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D.P. Sengupta: National Institute of Public Finance and Policy

Working Papers from National Institute of Public Finance and Policy

Abstract: The discussion in this paper highlights some evidence to support the notion that there is base erosion in India. On the specific action points listed in the OECD's Action Plan, a perspective from India's stand point has been presented along with a brief discussion on the steps needed to prepare for complying with likely proposed measures.

Pages: 57
Date: 2014-03
Note: Working Paper 133, 2014
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Citations: View citations in EconPapers (4)

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