TY - JOUR
T1 - The Entitlement to Tax
T2 - A Critical Commentary to the Development of the International Tax Regime
AU - Lind, Yvette
PY - 2021
Y1 - 2021
N2 - As a result of the significant need for additional discussions on the inequality which currently shape international tax matters, Copenhagen Business School hosted a conference concerning inequality within the international tax regime in September 2020. The conference brought together researchers at the forefront of their respective fields to identify, discuss, and to underline future challenges associated to inequality in the international tax context. This special issue is an outcome of papers presented at the conference and concerns the relationship between developing and developed states with an emphasis on present shortcomings when allocating taxing rights in a fair and sustainable manner.
AB - As a result of the significant need for additional discussions on the inequality which currently shape international tax matters, Copenhagen Business School hosted a conference concerning inequality within the international tax regime in September 2020. The conference brought together researchers at the forefront of their respective fields to identify, discuss, and to underline future challenges associated to inequality in the international tax context. This special issue is an outcome of papers presented at the conference and concerns the relationship between developing and developed states with an emphasis on present shortcomings when allocating taxing rights in a fair and sustainable manner.
KW - Developing countries
KW - Inequality
KW - Tax policy
KW - International taxation
KW - Developing countries
KW - Inequality
KW - Tax policy
KW - International taxation
U2 - 10.36368/njolas.v4i01.205
DO - 10.36368/njolas.v4i01.205
M3 - Journal article
VL - 4
SP - 3
EP - 10
JO - Nordic Journal on Law and Society
JF - Nordic Journal on Law and Society
SN - 2002-7788
IS - 1
ER -