Action Plan on Base Erosion and Profit Shifting: An Indian Perspective.
Rao, R. Kavita; Sengupta, D.P.;
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 th... View more
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