TY - BOOK AU - Kavita Rao, R AU - Sengupta D P AU - National Institute Of Public Finance And Policy TI - Action plan on base erosion and profit shifting PY - 2014/// CY - New Delhi PB - NIPFP UR - http://elibrary.igidr.ac.in/e-library/working papers/NIPFP/2014/E12530.pdf ER -