LAUSR

BEPS, tax sovereignty and global justice

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1 Published in 2018 at "Critical Review of International Social and Political Philosophy"

DOI: 10.1080/13698230.2016.1220149

Abstract: The base erosion and profit shifting (BEPS) initiative of the Organisation for Economic Co-operation and Development (OECD) and G20 countries marks an important development in the reform of the international taxation regime. In this paper… read more here.

Keywords: tax; beps tax; global justice; tax sovereignty ... See more keywords