Output Legitimacy Deficits and the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative

Author(s):
Mosquera Valderrama, I.J. (0000-0002-6725-0552)
Published
2018
Publication type
Article / Letter to editor

Abstract

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.

International taxationBase Erosion and Profit Shifting'BEPSglobal tax governancedeveloping countriestax and development
Date issued
2018-01-31
Language
English
Is part of
Bulletin for International Taxation (2018), No. 3
hdl
1887/59348
URL
https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2018_03_int_2.html

Funding

Sponsorship
Seventh Framework Programme (FP7)
Grant number
758671