The working paper series promotes the dissemination of economic research produced in the Directorate I (Economic and financial analysis and planning) of the Department of the Treasury.
Within this series it was published today the paper: “Measurement of Base Erosion and Profit Shifting phenomena through the analysis of FDI stocks”.
This work is intended to provide a useful contribution to the OECD-G20 project to address the issue of international tax avoidance by multinational corporations, known as Base Erosion and Profit Shifting (BEPS), focused on the issue of “how big a problem is BEPS”.