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Open Access. Powered by Scholars. Published by Universities.®

University of Michigan Law School

2017

Series

Taxation-Transnational

Investments

Articles 1 - 1 of 1

Full-Text Articles in Law

Evaluating Beps, Reuven Avi-Yonah, Haiyan Xu Aug 2017

Evaluating Beps, Reuven Avi-Yonah, Haiyan Xu

Articles

This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.