Wednesday, March 19, 2014

Action Plan on Base Erosion and Profit Shifting an Indian Perspective

NIPFP Working Paper 133

R. Kavita Rao and D. P. Sengupta
March 2014


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.