Implementing OECD/G20 BEPS package in developing countries : an assessment of priorities, experiences, challenges and needs of developing countries / conducted by IBFD ; published by: Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH ; authors from IBFD: Emma Barrogard, Diana Calderón M., Jan de Goede (team supervisor), Carlos Gutiérrez P. (team leader), Guido Verheul