Bulletin for international taxation · 2018 · 48 citations · 12 references
Social SciencesEconomicsDevelopment EconomicsEconomic DevelopmentInternational EconomicsBase ErosionBase Erosion TestExternal LegitimacyInternational Profit ShiftingLegitimacy ErosionPerformance LegitimacyProfit Shifting Analysis
In this article, the author considers output legitimacy deficits in the context of the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative, with special emphasis on the issues and problems that this raises for developing countries.
12
BEPS Action 6: Tax Treaty Abuse
Joris Luts · Intertax · 2015 · 50 citations
Law, Public Finance, Tax Law +11
The Multilateral Tax Instrument and Its Relationship with Tax Treaties
Nathalie Bravo · World Tax Journal · 2016 · 44 citations
Law, International Law, Tax Law +12