The OECD Inclusive Framework

Allison Christians · Laurens van Apeldoorn

29 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

This article considers the various issues and implications raised by the OECD’s Inclusive Framework and how this affects both OECD member countries and non-member states.

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References

2000Global Business Regulation 2004Defining the boundaries of legitimate state practice: norms, transnational actors and the OECD's project on harmful tax competition1 2017Harmful Tax Practices - 2017 Progress Report on Preferential Regimes 1998THE OECD'S REPORT ON HARMFUL TAX COMPETITION

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2018Value Creation: A Standard in Search of a Process 2024Effect of Related Party Transaction and Tax Haven Utilization on Tax Avoidance Moderated by Country-by-country Reporting 2018What Is Really Wrong with Global Tax Governance and How to Properly Fix It 2021Is There Finally an International Tax System?2020Legitimacy in International Tax Law-Making: Can the OECD Remain the Guardian of Open Tax Norms?2020Chapter 6: The OECD Multilateral Instrument: Challenge or Opportunity of Multilateralism in International Tax?

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