Output Legitimacy Deficits and the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative

Irma Mosquera Valderrama

48 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues Taxation and Compliance Studies Corporate Taxation and Avoidance

Abstract

In this article, the author considers output legitimacy deficits in the context of the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative, with special emphasis on the issues and problems that this raises for developing countries.

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2015BEPS Action 6: Tax Treaty Abuse 2015Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism

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