The interests of developing countries in the context of the OECD/ G20 led international income tax initiatives

Nolan Sharkey

The interests of developing countries in the context of the OECD/ G20 led international income tax initiatives

UWA Law School

Research output: Contribution to journal › Article

Abstract

There has been growing concern about the erosion of sovereign country tax bases internationally. This concern has been particularly prominent since the Global Financial Crisis (GFC). The below paper contextualises the OECD/ G20 tax initiatives and considers the issues that developing countries need to carefully consider in weighing up their commitment and support for these initiatives.

Original language	English
Pages (from-to)	47-58
Journal	Bratislava Law Review
Volume	3
Issue number	2
Publication status	Published - 20 Dec 2019

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abstract = "There has been growing concern about the erosion of sovereign country tax bases internationally. This concern has been particularly prominent since the Global Financial Crisis (GFC). The below paper contextualises the OECD/ G20 tax initiatives and considers the issues that developing countries need to carefully consider in weighing up their commitment and support for these initiatives.",

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AB - There has been growing concern about the erosion of sovereign country tax bases internationally. This concern has been particularly prominent since the Global Financial Crisis (GFC). The below paper contextualises the OECD/ G20 tax initiatives and considers the issues that developing countries need to carefully consider in weighing up their commitment and support for these initiatives.

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