国际税收 2015年 第8期
外国专家特稿
oecd税基侵蚀和利润转移(beps)行动计划对发展中国家的影响(下)（1）
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oecd税基侵蚀和利润转移(beps)行动计划对发展中国家的影响(下)（1）
内容提要：this article describes some of the typical features of tax systems of developing countries and discusses how the beps proposals affect these systems.
this article describes some of the typical features of tax systems of developing countries and discusses how the beps proposals affect these systems.