January 01, 2015 preprint Open access Base Erosion, Profit Shifting and Developing Countries SSRN Electronic Journal DOI: 10.2139/ssrn.2623804 Full text (OA) OpenAlex Authors 0 Author list not loaded yet. Cited by 3 stored of 135 Search Sort Most cited Newest Oldest Patent citations Title Any typearticle review book-chapter conference-paper preprint dissertation book dataset other Any fieldAgricultural and Biological Sciences Arts and Humanities Biochemistry, Genetics and Molecular Biology Business, Management and Accounting Chemical Engineering Chemistry Computer Science Decision Sciences Dentistry Earth and Planetary Sciences Economics, Econometrics and Finance Energy Engineering Environmental Science Health Professions Immunology and Microbiology Materials Science Mathematics Medicine Neuroscience Nursing Pharmacology, Toxicology and Pharmaceutics Physics and Astronomy Psychology Social Sciences Veterinary Open access Developing Countries, Tax Treaty Shopping and the Global Minimum Tax 2025 SSRN Electronic Journal preprint Business, Management and Accounting Corporate Taxation and Avoidance Open access 0 citations Global Tax Governance 2023 Oxford University Press eBooks book-chapter Business, Management and Accounting Taxation and Legal Issues Open access 3 citations Taxation, International Cooperation and the 2030 Sustainable Development Agenda 2021 United Nations University series on regionalism book Business, Management and Accounting Taxation and Legal Issues Open access 4 citations 3 results References 0