This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.
Avi-Yonah, Reuven S. Co-author. "Evaluating BEPS." H. Xu, co-author. Erasmus L. Rev. 10, no. 1 (2017): 3-11.