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Chapter 6: The OECD Multilateral Instrument: Challenge or Opportunity of Multilateralism in International Tax?
16 references·0 citing·43 second hop
Chapter 6: The OECD Multilateral Instrument: Challenge or Opportunity of Multilateralism in International Tax? (2020)Chapter 6: The OECD Multilateral Instrume…The Unruly World of Tax: A Proposal for an International Tax Cooperation Forum (2019)The Unruly World of Tax: A Pr…Taxing Income Where Value Is Created (2019)Taxing Income Where Value Is …When Do Developing Countries Negotiate Away Their Corporate Tax Base? (2018)When Do Developing Countries …The OECD Inclusive Framework (2018)The OECD Inclusive FrameworkThe Unintended Consequences of Bilateralism: Treaty Shopping and International Tax Policy (2017)The Unintended Consequences o…The Challenges for Developing Countries in International Tax Justice (2017)The Challenges for Developing…Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax (2016)Three steps forward, one step…The 21st Century Multilateralism in International Taxation: The Emperor’s New Clothes? (2016)The 21st Century Multilateral…Stamp, Seligman and the Drafting of the 1923 Experts’ Report on Double Taxation (2013)Stamp, Seligman and the Draft…Legitimacy and Legality in International Law (2010)Legitimacy and Legality in In…Bilateralism or multilateralism? The political economy of avoiding international double taxation (2010)Bilateralism or multilaterali…Networks, Norms and National Tax Policy (2009)Networks, Norms and National …Deliberative Equality and the Transgovernmental Politics of the Global Financial Architecture (2009)Deliberative Equality and the…International Organizations: Then and Now (2006)International Organizations: …Beneficial Ownership of Royalties in Bilateral Tax Treaties (1999)Beneficial Ownership of Royal…The False Promise of International Institutions (1994)The False Promise of Internat…“Let's Argue!”: Communicative Action in World Politics (2000)The Law of Group Polarization (2002)The New Political Economy of the Macroprudential Ideational Shift (2012)Gridlock: From Self‐reinforcing Interdependence to Second‐order Cooperation Problems (2013)Leveraged interests: Financial industry power and the role of private sector coalitions (2013)Globalization and Its Discontents (2015)Book Review: Organizational Behavior: The Logic of Collective Action: Public Goods and the Theory of Groups (1966)The Logic of Collective Action. (1966)The Economic Institutions of Capitalism (1987)Partnerships for effective multilateralism? Assessing the compatibility between EU bilateralism, (inter-)regionalism and multilateralism (2015)Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards (2018)The new politics of global tax governance: taking stock a decade after the financial crisis (2019)The Retreat of the State (1996)Has Globalization Gone Too Far? (1998)The Myth of the Powerless State (1998)Mobilizing Market Power: Jurisdictional Expansion as Economic Statecraft (2018)Rivalry and Overlap: Why Regional Economic Organizations Encroach on Security Organizations (2019)Taxation and State-Building in Developing Countries (2008)Taxation and State-Building in Developing Countries: Capacity and Consent (2010)Estimating the revenue costs of tax treaties in developing countries (2018)Defenders of the status quo: making sense of the international discourse on transfer pricing methodologies (2020)Multidimensional analysis of entrepreneurial leadership and spatial innovation for sustainable startup success in emerging markets (2024)The Effects of Bilateral Tax Treaties on U.S. FDI Activity (2004)Evaluating Three Explanations for the Design of Bilateral Investment Treaties (2013)Spillovers in International Corporate Taxation (2014)Profit Shifting of Multinational Corporations Worldwide (2021)Profit shifting of multinational corporations worldwide (2024)The Politics, Power, and Pathologies of International Organizations (1999)Imperialism, Sovereignty and the Making of International Law (2005)Beyond Constitutionalism (2010)The constitutionalization of what? (2012)Three Pathways to Global Standards: Private, Regulator, and Ministry Networks (2015)The case for international tax co-ordination reconsidered (2000)Reconstituting the Global Public Domain — Issues, Actors, and Practices (2004)Organisation for Economic Co-operation and Development (2012)International Taxation of Trust Income (2019)Transnational Tax Information Exchange Networks: Steps towards a Globalized, Legitimate Tax Administration (2012)What Is Really Wrong with Global Tax Governance and How to Properly Fix It (2018)International practices (2011)The Political Economy of the Investment Treaty Regime (2017)Things We Lost in the Fire: How Different Types of Contestation Affect the Robustness of International Norms (2018)The Promise of Constructivism in International Relations Theory (1998)Why States Act through Formal International Organizations (1998)
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References

  • 1994The False Promise of International Institutions2,805 cited
  • 2010Legitimacy and Legality in International Law815 cited
  • 2006International Organizations: Then and Now139 cited
  • 2017The Unintended Consequences of Bilateralism: Treaty Shopping and International Tax Policy73 cited
  • 2018When Do Developing Countries Negotiate Away Their Corporate Tax Base?71 cited
  • 2010Bilateralism or multilateralism? The political economy of avoiding international double taxation70 cited
  • 2009Deliberative Equality and the Transgovernmental Politics of the Global Financial Architecture61 cited
  • 2009Networks, Norms and National Tax Policy47 cited
  • 2017The Challenges for Developing Countries in International Tax Justice46 cited
  • 2019The Unruly World of Tax: A Proposal for an International Tax Cooperation Forum43 cited
  • 2016The 21st Century Multilateralism in International Taxation: The Emperor’s New Clothes?30 cited
  • 2018The OECD Inclusive Framework29 cited
  • 2019Taxing Income Where Value Is Created27 cited
  • 2013Stamp, Seligman and the Drafting of the 1923 Experts’ Report on Double Taxation27 cited
  • 2016Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax

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26 cited
  • 1999Beneficial Ownership of Royalties in Bilateral Tax Treaties25 cited
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