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

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

Type: Article / Letter to editor
Title: Output Legitimacy Deficits and the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative
Author: Mosquera, Valderrama I.J.
Journal Title: Bulletin for International Taxation
Issue: 3
Volume: 72
Issue Date: 2018
Keywords: International taxation
Base Erosion and Profit Shifting'
BEPS
global tax governance
developing countries
tax and development
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.
Uri: https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2018_03_int_2.html
Handle: http://hdl.handle.net/1887/59348
 

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