Global Sustainable Tax Governance in the OECD-G20 Transparency and BEPS Initiatives

Author(s):
Lips, W.; Mosquera Valderrama, I.J. (0000-0002-6725-0552)
Editor(s):
Brokelind C., Van Thiel S.
Published
2020
Publication type
Part of book or chapter of book

Abstract

The main question addressed in this book chapter is: Are the OECD transparency and BEPS Framework the right framework for a global and sustainable tax governance that benefits not only OECD and G20

countries but also non-OECD and non-G20 countries, including developing countries? In order to answer this question, this chapter will provide an analysis of sustainable tax governance taking into account the sustainable development goals (SDGs) that the global tax initiatives aim to address and the mechanisms to achieve these goals.

TaxSustainable developmentGlobal tax governanceBEPS
Date issued
2020-06-01
Language
English
Publisher
Amsterdam: IBFD
Is part of
Group for Research on European and International Taxation (GREIT) Series (2020), Pt. 13, p. 235-259
ISBN source
978-90-8722-620-6
Edition
1
hdl
1887/136461
URL
https://www.ibfd.org/IBFD-Products/Tax-Sustainability-EU-and-International-Context

Funding

Sponsorship
Seventh Framework Programme (FP7)
Grant number
758671