An ideological critique of the OECD’s BEPS Action Plan
Author:
Affiliation:
1. Institute of Public Finance, Universidad de la República Uruguay, Montevideo, Uruguay
Publisher
Informa UK Limited
Subject
Law
Link
https://www.tandfonline.com/doi/pdf/10.1080/10383441.2022.2096966
Reference67 articles.
1. Alliance Sud et al76(2019) ‘Public Comments Received on the Secretariat’s Proposal for a “Unified Approach” Under Pillar One’ https://www.oecd.org/tax/beps/public-comments-received-on-the-secretariat-proposal-for-a-unified-approach-under-pillar-one.htm
2. Reuven Avi-Yonah (2007) ‘The Rise and Fall of Arm’s Length: A Study in the Evolution of U.S. International Taxation’Law and Economics Working Papers Archive(University of Michigan) https://repository.law.umich.edu/cgi/viewcontent.cgi?article=1074&context=law_econ_archive
3. The role of the state and the hierarchy of money
4. International Taxation and the Global Structure of Capitalism: The Influence of the OECD in the Design of the International Tax System
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1. Tax and Government in the 21st Century;Griffith Law Review;2023-01-02
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