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Corporate Tax Base Erosion and Profit Shifting (BEPS): An Examination of the Data

Published Apr 30, 2015Updated Jun 20, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Corporate Tax Base Erosion and Profit Shifting (BEPS): An Examination of the Data — Informed