The Entitlement to Tax: A Critical Commentary to the Development of the International Tax Regime

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Abstract

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.
Original languageEnglish
JournalNordic Journal on Law and Society
Volume4
Issue number1
Pages (from-to)3-10
Number of pages8
ISSN2002-7788
DOIs
Publication statusPublished - 2021

Keywords

  • Developing countries
  • Inequality
  • Tax policy
  • International taxation

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