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.
| Original language | English |
|---|---|
| Journal | British Tax Review |
| Issue number | 1 |
| Pages (from-to) | 2-12 |
| Number of pages | 11 |
| ISSN | 0007-1870 |
| Publication status | Published - 2024 |
Keywords
- Developing countries
- International co-operation
- International taxation
- OECD
- Treaties
- United Nations