Brosens, Linda; bossuyt, jasper - 2023
decision-making authority in relation to taxation shifts from the national to the international level, the more its legitimacy … is questioned. The purpose of this article is to examine whether the OECD indeed lacks legitimacy and, if so, what could … be done to overcome such a legitimacy deficit. The article starts by analysing in more detail the role that the OECD has …
