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The new international tax regime: analysis from a power-basis perspective

Scholars of international relations have not cultivated the groundwork of international taxation. However, the Organization for Economic Cooperation and Development's Base Erosion and Profit Shifting (BEPS) Project, Post-BEPS, and the Common Reporting Standard system, have attracted political a...

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Detalles Bibliográficos
Autor principal: Matsuoka, Akira
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer International Publishing 2021
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8086223/
https://www.ncbi.nlm.nih.gov/pubmed/34778829
http://dx.doi.org/10.1007/s43546-021-00072-7