Pay your taxes where you add the value: how to avoid tax avoidance and abuse? An overview of measures taken and proposed with a special focus on developing countries

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This background paper shows:
- why the OECD refers to a global ‘patchwork’ of domestic and anti-avoidance rules;
- which measures the OECD in its BEPS Project recommends to address the mismatches and loopholes; and
- to what extent the special needs of developing countries are recognized.
Moreover some suggestions not included in the BEPS Reports on how developing countries might tackle tax abuse are made.
Original languageEnglish
Number of pages62
Publication statusPublished - 29-Jun-2015
EventPay your taxes where you add the value - Ministry of Foreign Affairs, The Hague, Netherlands
Duration: 2-Jul-20152-Jul-2015


ConferencePay your taxes where you add the value
CityThe Hague


  • international tax law
  • international governance

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