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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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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
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Springer International Publishing
2021
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| 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 |