Literature study – Priorities of Developing Countries in Base Erosion and Profit Shifting

This literature study by consultant Craig West and commissioned for this evaluation, provided additional information on the priorities of developing countries in international taxation. It provides information on the relevance of the BEPS recommendations for developing countries from other perspectives, i.e. developing countries and/or regional organisations. The literature study aimed to fill this gap by analysing additional academic and grey literature from the perspective of developing countries.