Between Revolution and Rhetoric: The UN Vote and the Future of International Tax Cooperation

Rasmus Corlin Christensen

Between Revolution and Rhetoric: The UN Vote and the Future of International Tax Cooperation

Rasmus Corlin Christensen

Institut for Organisation

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › peer review

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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

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