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... Show moreThe 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 G20countries 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. Show less
Haldenwang, C. von der; Faccio, T.; Hentze, T.; Mättig, T.; Mosquera Valderrama, I.J.; Redonda, A.; ... ; Vos, R. 2018
The world is facing a new round of international tax competition that may result in a ruinous race to the bottom, undermining the fiscal capacity of states to respond to global challenges and to... Show moreThe world is facing a new round of international tax competition that may result in a ruinous race to the bottom, undermining the fiscal capacity of states to respond to global challenges and to implement the Agenda 2030. G20 leaders must take action to strengthen multilateral and cooperative approaches to taxation, curtail harmful tax competition and protect their own tax base as well as that of developing countries. Show less
