BEPS minimum standards implementation impact upon tax sovereignty

Presentation given at the IBFD Doctoral Meeting of Researchers in International Taxation (DocMIT). 31 January and 1 February 2022.

BEPS minimum standardsTax sovereigntySocio-legal approachLegal comparison

Date issued: 2022-01-31
Language: English
Publisher: IBFD Doctoral Meeting of Researchers in International Taxation (DocMIT)
hdl: 1887/3513549
URL: https://globtaxgov.weblog.leidenuniv.nl/files/2022/02/2022-DocMIT-Cubillos-Gonza%CC%81lez.pdf