Download or read book Can Cooperative Compliance Help Developing Countries Address the Challenges of the OECD/G20 Base Erosion and Profit Shifting Initiative?. written by J.L. Pemberton and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Developing countries arguably have the most at stake in the efforts to counter base erosion and profit shifting, but face the biggest challenges. In this context, the authors address the question of whether cooperative compliance between tax administrations and taxpayers has a role to play in these efforts.