Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/280609 
Year of Publication: 
2019
Series/Report no.: 
AEI Economics Working Paper No. 2019-20
Publisher: 
American Enterprise Institute (AEI), Washington, DC
Abstract: 
The OECDs Base Erosion and Profit Shifting project has focused on income attributed to intangibles with an objective of curtailing perceived artificial profit shifting by multinational firms.
Subjects: 
BEPS
economic substance
intangibles
international tax
transfer pricing
U.S. tax reform
JEL: 
A
Document Type: 
Working Paper

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