Action Plan on Base Erosion and Profit Shifting: An Indian Perspective
Publication date
मा, 2014
Details
NIPFP Working Paper No. 133
Authors
R. Kavita Rao and D. P. Sengupta
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.
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