@article {Submission2015,
title = {Submission to the OECD Public Discussion Draft — BEPS Action 11: Improving the Analysis of BEPS},
year = {2015},
url = {https://www.esri.ie/publications/submission-to-the-oecd-public-discussion-draft-beps-action-11-improving-the-analysis-of-beps},
author = {Davies, Ronald B. and Siedschlag, Iulia},
journal = {ESRI Submission 2015/5},
}