Tackling BEPS in the Global South: Evidence from Peru’s tax reform

Author:

Toledo KatiaORCID,Alvarado Alfredo

Publisher

Elsevier BV

Subject

Economics and Econometrics

Reference50 articles.

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3. Aragón, A.M., & Hinostroza, V.M. (2019). La distorsión del test de beneficio en materia de precios de transferencia.

4. Profit shifting: drivers of transfer (mis) pricing and the potential of countermeasures;Beer;Int. Tax. Public Financ.,2015

5. Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals;Beuselinck;Rev. Account. Stud.,2015

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