Work

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

Year: 2018

Type: article

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.

Source: Bulletin for international taxation

DOI: 10.59403/se9pt3

Author: I.J. Mosquera Valderrama

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Partnerships for the goals, Reduced inequalities

Open Access status: green

Funders: European Commission, Horizon 2020 Framework Programme

Awards: G3247502622, G3353365426