@martinhearson @alexcobham is anyone thinking about #DBCFT and developing countries, DYK? My initial thoughtshttps://twitter.com/hselftax/status/849339498567741444 …
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Indeed. We discussed this in our 2014 paper, and I have continued to point this out in every presentation I make on the topic.
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Fair play. And the 2017 paper is explicit that unilateral US adoption of DBCFT would exacerbate profit-shifting elsewhere.
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