An autonomous research institute under the Ministry of Finance


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

Publication date

Mar, 2014


NIPFP Working Paper No. 133


R. Kavita Rao and D. P. Sengupta


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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