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- W2891034753 abstract "This article is devoted to the procedures used in countering tax evasion. Special consideration is taken towards the OECD plan against base erosion and profit shift ing (BEPS). An analytical opinion of implementing BEPS is provided." @default.
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- W2891034753 date "2018-10-10" @default.
- W2891034753 modified "2023-10-02" @default.
- W2891034753 title "International Procedures for Tackling Tax Evasion" @default.
- W2891034753 doi "https://doi.org/10.12737/article_5b9a338f764c30.66058882" @default.
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