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,...

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...

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...