Can Tax Information Exchange Agreements Restrain the BEPS Behavior of Company?

Zhang Yao

The Journal of World Economy ›› 2018, Vol. 41 ›› Issue (3) : 127-146.

PDF(1914 KB)
PDF(1914 KB)
The Journal of World Economy ›› 2018, Vol. 41 ›› Issue (3) : 127-146.

Can Tax Information Exchange Agreements Restrain the BEPS Behavior of Company?

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{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2018, 41(3): 127-146

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