United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries Second Edition edited by Alexander Trepelkov, Harry Tonino and Dominika Halka (2017)
“In recent years, increasing attention has been paid to the issue of tax base erosion and profit shifting (BEPS), which refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations, with the effect of reducing tax revenues available to governments for investment in sustainable development.
Within the United Nations, the Committee of Experts on International Cooperation in Tax Matters (United Nations Committee of Experts) has, over the years, been addressing issues in international tax cooperation, giving special attention to developing countries. These have included matters relevant to protecting and broadening the tax base of developing countries, as well as the effective combating of tax evasion and tax avoidance…”
