In 1990, Colombia started a process of liberalization through which the traditional scheme of 'production towards domestic necessities' was left behind. In consequence, reforms in the tax, financial, foreign trade and constitutional systems took place. These reforms aimed at removing obstacles...

This article examines the international tax treaty policy of the Netherlands in respect of the negotiations of double tax conventions (DTCs) including the relevant parts of the Memorandum Tax Treaty Policy 2011 published by the Minister of Finance in the Netherlands. It further analyzes the DTC...

The aim of this paper is to assess the feasibility to introduce the OECD-BEPS measures to deal with aggressive tax planning in South America and Sub-Saharan Africa. The BEPS and its Action Plan have been developed by the OECD following the G20 mandate and it provides new international tax...

In their discussions on corporate income tax systems the International Organizations OECD, UN, IMF and World Bank, Supranational Organizations, Non-Governmental Organizations, associations of practitioners and Governments often refer to the concept of fairness without proper definition of what...

This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation,...

Introduction -- Part I: Global tax governance and developing countries (Chapters that work on global matters of tax policy and the impact on developing countries) -- Chapter 1. Getting the Short End of the Stick: Power Relations and their Distributive Outcomes for Lower-Income Countries in...