This book assesses the legitimacy of contemporary international tax law and makes recommendations to improve this … legitimacy. …

Erosion Profit Shifting (“BEPS”) Project in light of the principle of legitimacy vis-à-vis non-OECD (developing) countries … distinction between input legitimacy i.e. government by the people and output legitimacy i.e. government for the people, will be … taken into account. In order to answer this question, this article will provide a description of the legitimacy of …

increasingly question their legitimacy to impose standards and norms worldwide. Calls for greater participation of developing … legitimacy or constituted mere rhetoric to circumvent calls for greater inclusiveness, it illustrates the attention given by … policy leaders to the potential legitimacy deficits in the international tax regime.This article analyses the present …

increasingly question their legitimacy to impose standards and norms worldwide. Calls for greater participation of developing … legitimacy or constituted mere rhetoric to circumvent calls for greater inclusiveness, it illustrates the attention given by … policy leaders to the potential legitimacy deficits in the international tax regime. This article analyses the present …

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 …