वित्त मंत्रालय के तहत एक स्वायत्त अनुसंधान संस्थान

 

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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