Abstract
Considers the significance of the November 2023 vote by the Economic and Financial Committee of the UN General Assembly to develop a framework convention on international tax co-operation, its implications for the relevant powers of developing states, and whether the vote is no more than rhetoric.
| Originalsprog | Engelsk |
|---|---|
| Tidsskrift | British Tax Review |
| Udgave nummer | 1 |
| Sider (fra-til) | 2-12 |
| Antal sider | 11 |
| ISSN | 0007-1870 |
| Status | Udgivet - 2024 |
Emneord
- Developing countries
- International co-operation
- International taxation
- OECD
- Treaties
- United Nations