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A report on the International Tax Workshop of the University of New South Wales Taxation, Business, and Investment Law …
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The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
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Exploring the causes and consequences of international institutions: politicization -- A theory of politicization … international authority and policy output drive politicization -- How international authority and domestic context shape …
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Governing international taxation : problems and challenges -- The dynamics of global governance -- Politics without … conviction : the OECD's failed Harmful Tax Competition initiative -- The financial crisis and the politics of international tax … cooperation -- The domestic politics of international tax cooperation in the United States and Switzerland -- Beyond the financial …
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The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012846403